2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5713 | Assessing Real Estate
Section 5713.36 | Application for Valuation of Land.

Effective: September 9, 1988

Latest Legislation: House Bill 618 - 117th General Assembly

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.

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