The provisions of this chapter do not exempt any public utility or interexchange telecommunications company from the assessment and taxation of its property in the manner provided by law.

Terms Used In Ohio Code 5727.04

  • Interexchange telecommunications company: means a person that is engaged in the business of transmitting telephonic messages to, from, through, or in this state, but that is not a telephone company. See Ohio Code 5727.01
  • Property: means real and personal property. See Ohio Code 1.59
  • Public utility: means each person referred to as a telephone company, telegraph company, electric company, natural gas company, pipe-line company, water-works company, water transportation company, heating company, rural electric company, railroad company, combined company, or energy company. See Ohio Code 5727.01

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