Maralgate, L.L.C. v. Greene County Bd. of RevisionAnnotate this Case
A family partnership purchased 749-acres for use as a farm. The entire farm enjoyed current-agricultural-use-valuation (CAUV) status until a seventy-acre parcel was transferred to Maralgate, LLC, after which the county auditor denied the CAUV application. Maralgate filed a complaint with the County Board of Revision, which also denied the application. The Board of Tax Appeals reversed and granted CAUV status. At issue on appeal was whether the parcel was under common ownership with the rest of the farm for purposes of Ohio Rev. Code 5713.30(A)(1) because almost sixty percent of the parcel had trees that were not grown for commercial purposes. The Supreme Court affirmed, holding (1) the parcel was under common ownership with the rest of the farm because the family partnership owned Maralgate; (2) the statute does not require that the trees in question be grown as a crop; and (3) a land survey showing how much of the parcel is devoted to different uses is required only if there is a commercial use of part of a parcel that is not an agricultural use, and, in this instance, those portions of the parcel not actively cultivated were not used for any commercial purpose.