Ohio § 717.052
Full text of Ohio Ohio Revised Code § 717.052, with citation guidance and answers to common questions.
§ 717.052.
In every instance of exemption provided by section 717.051 of the Revised Code , the impacted city or the county shall make payment to the county treasurer, on or
before the final date for payment of real estate taxes in the county for each half
year, of a semiannual service charge in lieu of taxes on the multi-level off-street
parking structure for which such exemption has been provided, which, together with
the taxes on the land, in any year after the effective date of this section, or the
date acquisition or construction of such structure is completed, whichever shall have
occurred first, shall be equal to one-half of the total taxes assessed on all real
property constituting the site of such structure in the calendar year immediately
preceding the initial acquisition of such real property or any part thereof by such
city or county. This section shall not be construed as in any way exempting or reducing the current
year taxes required to be paid on the land which constitutes the site of such structure. Such payments shall be distributed by the county auditor to the taxing subdivision
levying taxes in the subdivisions in which the property is located, in the same proportions
in which the current general property tax is distributed. At the end of the exemption period provided for in section 717.051 of the Revised Code , the taxing exemption upon such structure ceases and such facility and the land shall
be assessed and taxed, according to general law, like other property within the city.
Frequently Asked Questions About Ohio § 717.052
What does Ohio Revised Code § 717.052 cover?
Section 717.052 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 § 717.052?
A common citation format is "Ohio Revised Code § 717.052" (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 § 717.052 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.