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Ohio · Through 1995-10-29 (Senate Bill 162 - 121st General Assembly)

Ohio Rev. Code § 5502.48: Exemption from personal property tax.

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Where this section sits in the code
  1. Title 55 Roads-Highways-Bridges
  2. Chapter 5502 Department of Public Safety

No civil defense structure or equipment shall be considered as "used in business" for the purpose of personal property taxation.

Collected 2026-09-14T19:24:40Z. Source file · JSON

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