Ohio § 5709.831
Full text of Ohio Ohio Revised Code § 5709.831, with citation guidance and answers to common questions.
§ 5709.831.
(A) As used in this section: (1) “ Exempted improvements ” means improvements exempted from taxation under section 5709.40 , 5709.41 , 5709.45 , 5709.73 , or 5709.78 of the Revised Code . (2) “ Political subdivision ” means the county, township, or municipal corporation granting an exemption from
taxation under section 5709.40 , 5709.41 , 5709.45 , 5709.73 , or 5709.78 of the Revised Code . (B) The legislative authority of a political subdivision that grants an exemption from
taxation for an improvement under section 5709.40 , 5709.41 , 5709.45 , 5709.73 , or 5709.78 of the Revised Code may require the owner of the improvement to reimburse the local taxing authorities
within whose taxing jurisdiction the exempted improvement is located for the amount
of real property taxes that would have been payable to the taxing authorities had
the improvement not been exempted from taxation. If the legislative authority requires the owner of the exempted improvements to
make payments in lieu of taxes, the legislative authority may require such reimbursement
only to the extent that the owner failed to make those payments as required. The legislative authority may secure any reimbursement authorized by this section
by a lien on the exempted property, which shall attach, and may be perfected, collected,
and enforced, in the same manner as a mortgage lien on real property, and which shall
otherwise have the same force and effect as a mortgage lien on real property.
Frequently Asked Questions About Ohio § 5709.831
What does Ohio Revised Code § 5709.831 cover?
Section 5709.831 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 § 5709.831?
A common citation format is "Ohio Revised Code § 5709.831" (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 § 5709.831 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.