Ohio Admin. Code 5703-25-32 - Agricultural advisory committee
(A) An agricultural advisory committee shall
be created to annually advise the tax commissioner on economic, technological
and other current developments that might be considered in the determination of
agricultural land values as defined in these rules. The membership of the
committee shall be composed of a representative from such farm related
organizations and public agencies having knowledge in this field as may be
designated by the commissioner by journal entry adopted in January of each
year. The appointment to and service on the agricultural advisory committee
will be voluntary and there will be no reimbursement, by the commissioner, for
any expenses incurred by any member of said committee.
(B) The purpose of the committee will be to
review the various factors considered in arriving at agricultural use land
values and to evaluate new developments in order to make a recommendation to
the commissioner as to the values and application of methods that the
commissioner will set forth in the annual entry to be used in valuing
agricultural use land for the ensuing tax year. The minutes of the meeting
shall be recorded and presented to the commissioner together with the
recommendations of the committee, not later than the first Monday in
August.
(C) The commissioner may
consider such recommendations in making the annual determination. However, the
commissioner is not bound by such recommendations and may, at the
commissioner's option, either accept the recommendations in full or part, or
reject them in total in consideration of the commissioner's responsibility to
equalize all real property taxable values as provided by statutes and
interpreted by the supreme court of Ohio.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5713.01, 5715.01
Prior Effective Dates: 11/29/1974, 11/01/1977, 09/18/2003, 09/11/2017
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5713.01, 5715.01
Prior Effective Dates: 11/29/74, 11/1/77, 9/18/03
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