Ohio Rev. Code § 504.24: Off-street parking facilities.

(A) A board of township trustees of an urban township, as defined in section 504.01 of the Revised Code, may lay out, establish, construct, maintain, and operate, within the unincorporated territory of the township, off-street parking facilities for motor vehicles. For this purpose, the board may acquire by purchase, gift, devise, exchange, lease, or sublease any existing off-street parking facilities or any real estate or interest in real estate required for the construction of the parking facilities. In addition, the board may exercise the power of eminent domain in the manner provided by sections 163.01 to 163.22 of the Revised Code.

(B) Land acquired by a township under this section is not tax exempt, except if any township owns and operates parking facilities used exclusively for a public purpose and charges no fee for the privilege of parking in such a facility, the facilities are tax exempt.