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2021: The Year of the Ohio Air Quality Development Authority? | Dickinson Wright

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If you’ve been involved with an energy project in Ohio any time in the last several decades, you may well already be familiar with the Ohio Air Quality Development Authority (OAQDA), which marks its 50th anniversary this year.[1] But for two important reasons, the OAQDA may become a lot more prominent over the next year.
The OAQDA was established in 1971 under Ohio Revised Code (R.C.) Chapter 3706 to help the state meet the requirements of the recently enacted federal Clean Air Act. The core mission of the agency was to act as a conduit issuer of bonds for “air quality facilities” that reduce or prevent air pollution. Under R.C. 3706.041,[2] the qualifying facilities are then exempted from state and local sales and use tax on tangible personal property as well as real property tax for the life of the bond. OAQDA currently administers this financing and tax abatement mechanism under its “Clean Air Improvem ....

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