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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5713: ASSESSING REAL ESTATE
5713.36 Application for valuation of land.

Universal Citation:
OH Rev Code § 5713.36
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

On or before the fifteenth of January of each year, the county auditor shall mail to each current owner of land that was valued as land devoted exclusively to agricultural use during the next preceding calendar year, an application for the valuation of such land as land devoted exclusively to an agricultural use for the current calendar year.

Effective Date: 09-09-1988

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