Ohio Rev. Code § 5715.271
Burden of proof of entitlement to exemption on property owner.
Ohio · Chapter 5715 | Boards Of Revision; Equalization Of Assessments · Status: effective
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- Citation
- Ohio Rev. Code § 5715.271, Burden of proof of entitlement to exemption on property owner, Ohio, version 1 as recorded 2026-08-14, yourstate.us, https://yourstate.us/provision/1194359
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Full text
In any consideration concerning the exemption from taxation of any property, the burden of proof shall be placed on the property owner to show that the property is entitled to exemption. The fact that property has previously been granted an exemption is not evidence that it is entitled to continued exemption.