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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5713 | Assessing Real Estate
Section 5713.22 | Taxation of Forest Lands - Forest Land Defined.
Universal Citation: Ohio Rev Code § 5713.22 (2020)
Effective: September 1, 1976
Latest Legislation: House Bill 972 - 111th General Assembly
As used in sections 5713.22 to 5713.26 of the Revised Code, "forest land" consists of any land bearing a stand of trees which the chief of the division of forestry determines is suitable for classification under such sections.
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