195.03 TAX-EXEMPT PERIODS.
   (a)   Ten years for the remodeling of every dwelling containing not more than two units upon which the cost of remodeling is at least two thousand five hundred dollars ($2,500) as described in Ohio R.C. 3735.67(A).
   (b)   Twelve years for the remodeling of every dwelling containing more than two units, and commercial or industrial properties, upon which the cost of remodeling is at least five thousand dollars ($5,000) as described in Ohio R.C. 3735.67(B).
   (c)   Fifteen years for the construction of every dwelling, commercial or industrial structure as described in Ohio R.C. 3735.67(C).
(Res. 1985-111. Passed 6-25-85.)