The right of an individual to a pension, an annuity, or a retirement allowance itself, the right of an individual to any optional benefit, or any other right or benefit accrued or accruing to any individual under this chapter, the various funds created by section 3307.14 of the Revised Code, and all moneys, investments, and income from moneys or investments 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 income taxes imposed pursuant to section 5748.02, 5748.08, or 5748.09 of the Revised Code, and, except as provided in sections 3105.171, 3105.65, 3115.32, 3307.37, 3307.372, and 3307.373and Chapters 3119., 3121., 3123., and 3125. 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 sections 3105.171, 3105.65, and 3115.32 and Chapters 3119., 3121., 3123., and 3125. of the Revised Code.
Amended by 130th General Assembly File No. TBD, SB 42, §1, eff. 3/23/2015.
Amended by 129th General AssemblyFile No.28, HB 153, §101.01, eff. 9/29/2011.
Amended by 129th General AssemblyFile No.16, HB 123, §101, eff. 7/29/2011.
Effective Date: 01-01-2002; 2008 SB3 05-13-2008
Related Legislative Provision: See 129th General AssemblyFile No.28, HB 153, §757.90.
Note: This section is set out twice. See also § 3307.41 , as amended by 131st General Assembly File No. TBD, HB 64, §101.01, eff. 1/1/2016.
Section: Previous 3307.38-to-3307.384 3307.39 3307.391 3307.392 3307.393 3307.40 3307.401-to-3307.4013 3307.41 3307.41-2 3307.411-3307.412 3307.42 3307.421 3307.43-3307.431 3307.44 3307.45 NextLast modified: October 10, 2016