Ohio § 717.051
Full text of Ohio Ohio Revised Code § 717.051, with citation guidance and answers to common questions.
§ 717.051.
Any multi-level off-street parking structure that is not tax exempt under section 717.05 of the Revised Code and is acquired in fee or by lease or constructed by a municipal corporation, a county,
a new community authority, or a port authority, and the land on which the parking
structure is situated, is hereby declared to be a public purpose and may, at the option
of the municipal corporation, the county, the new community authority, or the port
authority, be made the subject of an application for exemption and shall be exempt
from taxation for such period as the parking structure is owned or leased by such
municipal corporation, county, new community authority, or port authority. Any such exemption shall be claimed and allowed in the same or similar manner as
in the case of other real property exemptions. In the event that an exemption status changes during a tax year, the procedure for
the apportionment of the taxes for said year shall be the same as in the case of other
changes in the exemption status during the tax year.
Frequently Asked Questions About Ohio § 717.051
What does Ohio Revised Code § 717.051 cover?
Section 717.051 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 § 717.051?
A common citation format is "Ohio Revised Code § 717.051" (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 § 717.051 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.