Ohio § 5709.42
Full text of Ohio Ohio Revised Code § 5709.42, with citation guidance and answers to common questions.
§ 5709.42.
(A) A municipal corporation that has declared an improvement to be a public purpose under section 5709.40 or 5709.41 of the Revised Code may require the owner of any structure located on the parcel to make annual service
payments in lieu of taxes to the county treasurer on or before the final dates for
payment of real property taxes. Each such payment shall be charged and collected in the same manner and in the same
amount as the real property taxes that would have been charged and payable against
the improvement if it were not exempt from taxation. If any reduction in the levies otherwise applicable to such exempt property is made
by the county budget commission under section 5705.31 of the Revised Code , the amount of the service payment in lieu of taxes shall be calculated as if such
reduction in levies had not been made. (B) Moneys collected as service payments in lieu of taxes shall be distributed at the
same time and in the same manner as real property tax payments. However, subject to division (C) of this section or section 5709.913 of the Revised Code , the entire amount so collected shall be distributed to the municipal corporation
in which the improvement is located. If an ordinance adopted under section 5709.40 or 5709.41 of the Revised Code specifies that service payments shall be paid to the city, local, or exempted village
school district in which the improvements are located, the county treasurer shall
distribute the portion of the service payments to that school district in an amount
equal to the property tax payments the school district would have received from the
portion of the improvements exempted from taxation had the improvements not been exempted,
as directed in the ordinance. The treasurer shall maintain a record of the service payments in lieu of taxes made
from property in each municipal corporation. (C) If annual service payments in lieu of taxes are required under this section, the
county treasurer shall distribute to the appropriate taxing authorities the portion
of the service payments that represents payments required under division (F) of section 5709.40 of the Revised Code . (D) Nothing in this section or section 5709.40 or 5709.41 of the Revised Code affects the taxes levied against that portion of the value of any parcel of property
that is not exempt from taxation.
Frequently Asked Questions About Ohio § 5709.42
What does Ohio Revised Code § 5709.42 cover?
Section 5709.42 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 § 5709.42?
A common citation format is "Ohio Revised Code § 5709.42" (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 § 5709.42 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.