Ohio § 4961.40
Full text of Ohio Ohio Revised Code § 4961.40, with citation guidance and answers to common questions.
§ 4961.40.
Each railroad company owning and occupying a right of way or easement in lands, either
by agreement with the owners or by virtue of an appropriation proceeding, shall present
to the county auditor of the county in which the land is situated a statement of the
quantity embraced within the right of way or easement. Such quantity shall be deducted by the auditor from the land on the tax duplicate
so that the owners shall not be required to pay taxes on such land. A company becoming the owner and occupant of any such right of way or easement,
within six months after so becoming the owner, shall present such statement to the
auditor. Upon the failure of the company to make the statement the owner of the land may
make it.
Frequently Asked Questions About Ohio § 4961.40
What does Ohio Revised Code § 4961.40 cover?
Section 4961.40 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 § 4961.40?
A common citation format is "Ohio Revised Code § 4961.40" (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 § 4961.40 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.