Ohio Code 3313.44 – School property exempt from taxation
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Real or personal property owned by or leased to any board of education for a lease term of at least fifty years shall be exempt from taxation.
Terms Used In Ohio Code 3313.44
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Personal property: All property that is not real property.