183.07 CHARITABLE ORGANIZATIONS EXEMPT FROM TAX.

   (a)   Any new construction or erection of new buildings or structures, or any additions to existing buildings or structures, where such buildings or structures qualify for exemption from taxation under Ohio R.C. 5709.12(B), shall be exempt from the tax imposed under Section 183.01 and the tax imposed under Section 183.04.

   (b)   The exemption provided in Section 183.07(a) shall apply only where the owner of record of the real estate involved establishes, by clear and convincing evidence, that buildings or structures for which the exemption is sought qualify for exemption from taxation under Ohio R.C. 5709.12(B).

(Ord. 2013-019. Passed 5-7-13.)