Ohio § 5709.084
Full text of Ohio Ohio Revised Code § 5709.084, with citation guidance and answers to common questions.
§ 5709.084.
Real and personal property comprising a convention center that is constructed or,
in the case of personal property, acquired, after January 1, 2010, are exempt from
taxation if the convention center is located in a county having a population, when
construction of the convention center commences, of more than one million two hundred
thousand according to the most recent federal decennial census, and if the convention
center, or the land upon which the convention center is situated, is owned or leased
by the county. For the purposes of this section, construction of the convention center commences
upon the earlier of issuance of debt to finance all or a portion of the convention
center, demolition of existing structures on the site, or grading of the site in preparation
for construction. Real and personal property comprising a convention center owned by the largest city
in a county having a population greater than seven hundred thousand but less than
nine hundred thousand according to the most recent federal decennial census is exempt
from taxation, regardless of whether the property is leased to or otherwise operated
or managed by a person other than the city. Real and personal property comprising a convention center or arena owned by a convention
facilities authority in a county having a population greater than seven hundred fifty
thousand according to the most recent federal decennial census is exempt from taxation,
regardless of whether the property is leased to or otherwise operated or managed by
a person other than the convention facilities authority, notwithstanding section 351.12 of the Revised Code . Real and personal property comprising a convention center or arena owned by the largest
city in a county having a population greater than two hundred thirty-five thousand
but less than three hundred thousand according to the most recent federal decennial
census at the time of the construction or acquisition of the convention center or
arena is exempt from taxation, regardless of whether the property is leased to or
otherwise operated or managed by a person other than the city. Real and personal property comprising a convention center or arena owned by the city
in which the convention center or arena is located, and located in a county having
a population greater than five hundred thousand but less than six hundred thousand
according to the most recent federal decennial census at the time of the construction
of the convention center or arena, is exempt from taxation, regardless of whether
the property is leased to or otherwise operated or managed by a person other than
the city. As used in this section, “convention center” and “arena” have the same meanings as
in section 307.695 of the Revised Code .
Frequently Asked Questions About Ohio § 5709.084
What does Ohio Revised Code § 5709.084 cover?
Section 5709.084 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5709.084?
A common citation format is "Ohio Revised Code § 5709.084" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5709.084 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.