Ohio Rev. Code Ann. § 3309.66 :
Chapter 3309. Public School Employees Retirement System (Refs & Annos)
Miscellaneous Provisions
3309.66 Taxation of allowances; exemption from execution or garnishment (first version)
Note: See also following version of this section, and Publisher's Note.
The right of a person to a pension, an annuity, or a retirement allowance itself, any optional benefit, any other right accrued or accruing to any persons, under this chapter, or the various funds created by section 3309.60 of the Revised Code and all moneys and investments and income thereof, are exempt from any state tax, except the tax imposed by section 5747.02 of the Revised Code, and are exempt from any county, municipal, or other local tax, except taxes imposed pursuant to section 5748.02 or 5748.08 of the Revised Code and, except as provided in sections 3111.23, 3113.21, and 3309.67 of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever, and shall be unassignable except as specifically provided in this chapter and in sections 3111.23 and 3113.21 of the Revised Code.
Last Amended: 2015
2015
(2015 H 64, eff. 1-1-16; 2011 H 153, eff. 9-29-11; 2011 H 123, eff. 7-29-11; 2008 S 3, eff. 5-13-08; 2000 H 535, eff. 1-1-02; 2000 S 270, eff. 4-9-01; 2000 S 180, eff. 3-22-01; 1997 S 17, eff. 2-13-97; 1992 S 10, eff. 7-15-92; 1991 H 104; 1986 H 509; 1984 H 265; 1972 S 464; 132 v S 326; 126 v 1047; 1953 H 1; GC 7896-128)