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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5715.271 | Burden of proof of entitlement to exemption on property owner.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5715 Boards Of Revision; Equalization Of Assessments
 
Effective:
October 17, 1985
Latest Legislation:
House Bill 321 - 116th General Assembly
PDF:
Download Authenticated PDF
 

In any consideration concerning the exemption from taxation of any property, the burden of proof shall be placed on the property owner to show that the property is entitled to exemption. The fact that property has previously been granted an exemption is not evidence that it is entitled to continued exemption.

Available Versions of this Section