Statutes > Ohio Statutes > Title [55] LV ROADS - HIGHWAYS - BRIDGES > Chapter 5502: DEPARTMENT OF PUBLIC SAFETY > 5502.48 Exemption from personal property tax.

5502.48 Exemption from personal property tax.

5502.48 Exemption from personal property tax.

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

Effective Date: 10-29-1995