{"data":{"id":"us-oh/ohio-rev.-code-5502.48","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5502.48","heading":"Exemption from personal property tax.","body":"No civil defense structure or equipment shall be considered as \"used in business\" for the purpose of personal property taxation.","path":["Title 55 Roads-Highways-Bridges","Chapter 5502 Department of Public Safety"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5502.48","current_through":"1995-10-29 (Senate Bill 162 - 121st General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:40Z","sha256":"fd58f23432060135bdda24ecf3f9017f175a9ad2e3fccf5b4c51cfc6af2aa472","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5502.47","next":"us-oh/ohio-rev.-code-5502.49"},"notice":"GroundRules: Original legal text. Not legal advice."}