Ohio Revised Code

Ohio Rev. Code § 3735.34 (2026)

Exemption from taxation - audit

✓ current as of May 2026

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Effective:

June 6, 1986

Latest Legislation:

House Bill 325 - 116th General Assembly

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All property, both real and personal, acquired or owned by a metropolitan housing authority and used for the purposes of exercising the powers set forth in sections 3735.27 to 3735.50 of the Revised Code, shall be public property used exclusively for a public purpose within the meaning of Section 2 of Article XII, Ohio Constitution, and shall be exempt from all taxation. All accounting and other transactions of the authority shall be subject to audit by the auditor of state.

Notes of Decisions

Cited in 5 cases, 1967–1982 · leading case: Mahaley v. Cuyahoga Metro. Hous. Auth., 355 F. Supp. 1245 (N.D. Ohio 1973).

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Mahaley v. Cuyahoga Metro. Hous. Auth., 355 F. Supp. 1245 (N.D. Ohio 1973). · cites it 6× “§ 1410 (h); Ohio Rev.Code § 3735.34. In lieu of taxes, the housing project pays 10 per cent of its shelter rents to the taxing authority.”

Mahaley v. Cuyahoga Metro. Hous. Auth., 355 F. Supp. 1257 (N.D. Ohio 1973). · cites it 2× “Norman Krumholz, Director of the City Planning Commission of the City of Cleveland, testified that with sound planning and cooperation between a municipal or county planning commission and a housing authority, a plan could be devised for the development of public housing which…”

Country Club Hills Homeowners Ass'n v. Jefferson Metro. Hous. Auth., 449 N.E.2d 460 (Ohio Ct. App. 1981). · cites it 4× “This evidence established that subject housing project would be funded entirely by the federal government; that no state, county or city funds would be used for subject project; that the estimated cost of this project would be between four and five million dollars, and that if…”

In Re Exemption From Taxation: Chase v. Bd. of Tax Appeals, 227 N.E.2d 234 (Ohio Ct. App. 1967). · cites it 5× “Hearings were held before the Board of Tax Appeals and on November 29, 1965, the board entered its findings that “the real property herein involved is property of a housing authority created and organized under and by the provisions of the housing authority law and is entitled…”

Newbury Local Sch. Dist. Bd. of Educ. v. Geauga Cnty. Metro. Hous. Auth., 584 F. Supp. 949 (N.D. Ohio 1982). · cites it 6× “” O.R.C. §§ 3735.34, 3735.35, 3735.53. See also 24 C.”

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