There is a newer version of the Ohio Revised Code
2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5713: ASSESSING REAL ESTATE
5713.36 Application for valuation of land.
OH Rev Code § 5713.36 What's This?
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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