OH HB630

Amends section 5713.041 of the Revised Code to define "car condominium" as real property where each owner has an individual ownership interest in one or more units dedicated to motor vehicle storage and may have an undivided ownership interest in common elements.

Classifies car condominiums as residential/agricultural real property for tax purposes, subjecting them to the same tax classification as residential and agricultural uses.

Requires county auditors to classify car condominiums according to their principal, current use and to reclassify parcels annually if their primary use changes between tax years.

Applies the amendment to all tax years ending on or after the effective date of the legislation.