Ohio OH Gibsonburg Exempted Village School District School District 2019 Enterprise Zone Agreements General Economic Development Ohio Revised Code (ORC) Sections 5709.62; 5709.63 Sandusky County Personal Property Tax; Real Property Tax Tax Exemption All Agreements must be finalized before the project begins and may contain provisions for the recoupment of taxes should the individual or entity fail to perform. The amount of the abatement is deducted from the business’s property tax bill. $13,685 $0 $13,685 (none) 10498 1