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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5713: ASSESSING REAL ESTATE
5713.32 County auditor to notify applicant when land not devoted exclusively to agricultural use.


OH Rev Code § 5713.32 What's This?

Prior to the first Monday in August the county auditor shall notify, by certified mail, each person who filed an application or an amended application under section 5713.31 of the Revised Code and whose land the auditor determines is not land devoted exclusively to agricultural use, of the reason for such determination. A complaint against such determination may be made in the manner prescribed in section 5715.19 of the Revised Code.

Effective Date: 07-26-1974

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