Ohio Rev. Code » Chapter 717
Ohio Revised Code

Ohio Rev. Code § 717.05 (2026)

Off-street parking facilities

✓ laws through the 2026 session (checked Sept. 2026)
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Effective:
March 8, 1979
Latest Legislation:
House Bill 184 - 112th General Assembly
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Municipal corporations may lay out, establish, construct, maintain, and operate within their respective corporate limits, off-street parking facilities for motor vehicles, and in connection therewith and for such purpose may acquire by purchase, gift, devise, exchange, lease, or sublease any existing off-street parking facilities or any real estate or interest therein required for the construction of such parking facilities. In the exercise of the powers granted in this section for the acquisition of real estate, municipal corporations may exercise the power of eminent domain in the manner provided by sections 163.01 to 163.22 of the Revised Code. Such power of eminent domain shall not extend to or be exercised for the purpose of acquiring real estate owned, leased, or held by a public utility or railroad, or any real estate upon which off-street parking facilities, open to the general public have been established for a period of one year prior to the proposed acquisition thereof.

If it is determined by the legislative authority of any municipal corporation that real estate owned or leased by such municipal corporation and used for off-street parking facilities is no longer needed for such purpose, it may sell, lease, or sublease the real estate in the manner provided by Chapter 721. of the Revised Code. Any instrument of sale, lease, or sublease of real estate acquired by a municipal corporation under such power of eminent domain shall, if such real estate is sold, leased, or subleased by the municipal corporation within ten years from the date of its acquisition thereof, contain a covenant running with the land requiring such real estate to be used solely for off-street parking facilities for the balance of such ten-year period. In the event the grantee, lessee, or sublessee fails to use the real estate so sold, leased, or subleased solely for off-street parking facilities for such period of time, title thereto or interest therein shall revert to and vest in the grantor.

Land acquired under this section is not tax exempt, except if any municipal corporation owns and operates parking facilities used exclusively for a public purpose under this section and charges no fee for the privilege of parking thereon, such facilities are tax exempt.
Notes of Decisions
Cited in 7 cases, 1958–1967 · leading case: Graf v. Warren, 225 N.E.2d 262 (Ohio 1967).
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Graf v. Warren, 225 N.E.2d 262 (Ohio 1967). · cites it 6× “2d 78 , where tax exemption was denied to municipal off-street parking facilities because of the general provision against exemption of such facilities in Section 717.05, Revised Code, there is a statute (Section 5538.”
Zaras v. City of Findlay, 176 N.E.2d 451 (Ohio Ct. App. 1960). · cites it 2× “) Section 717.05, Revised Code, provides in part as follows: “Municipal corporations may lay out, establish, construct, maintain and operate within their respective corporate limits, off-street parking facilities for motor vehicles, and in connection therewith and for such…”
Univ. Circle Dev. Found. v. Perk, 200 N.E.2d 897 (Ohio Ct. App. 8th Dist. 1964). · cites it 2× “The court held, in upholding the Board of Tax Appeals’ denial of the exemption, that Section 717.05, Revised Code, which empowers municipal corporations to establish off-street parking facilities and provides that real estate acquired under that section shall not be tax exempt…”
Cutnaw v. City of Columbus, 157 N.E.2d 373 (Ohio Ct. App. 1958). “, as being in pari materia with §717.05 R. C. Thus the Supreme Court held that the said Columbus parking garage even though not constructed by virtue of special statutory authority but rather under its home rule powers as a charter city was not exempt and was subject to taxes.”
City of Columbus v. Cnty. of Franklin, 167 Ohio St. (N.S.) 256 (Ohio 1958). · cites it 10× “However, we feel that Revised Code Section 717.05, and especially the last sentence thereof, which provides that ‘real estate acquired under this section shall not be tax exempt,’ expresses the general legislative intent that off-street parking facilities should not be tax…”
City of Cincinnati v. Bowers, 176 Ohio St. (N.S.) 110 (Ohio 1964). · cites it 8× “It should be noted that, under the provisions of Section 717.05, Revised Code, real estate acquired for off-street parking facilities is not tax exempt.”
City of Cleveland v. Carney, 172 Ohio St. (N.S.) 189 (Ohio 1961). · cites it 2× “08, Revised Code, and because of the provisions of Section 717.05, Revised Code, that such real estate acquired for off-street parking shall not be tax exempt.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.