Ohio Admin. Code 5703-25-34 - Use of prescribed agricultural use value of land tables by county auditor
(A) After the county auditor has determined
that the application or amended application for the auditor to value land at
its agricultural use, filed as provided by sections
5713.31 and
5713.38 of the Revised Code is
complete and the information thereon is correct the auditor shall, prior to the
first Monday in June, view or cause to be viewed the land described in the
application and determine whether the land is devoted exclusively to
agricultural use as defined in division (A) of section
5713.30 of the Revised Code. If
the auditor, as of the first Monday in June, determines that the land is
devoted exclusively to agricultural use the auditor shall appraise it for real
property tax purposes as provided in this chapter.
(B) The first step in the appraisal of land
used exclusively for agricultural use is to determine from county soil survey
maps, soil maps of individual farms prepared by the division of land and soil
of the department of natural resources of Ohio and/or the soil conservation
service, U.S.D.A., or other sources of information the different soil types,
land capability classes and land uses together with the acreage in each
category for the tract or parcel. Where detailed soil surveys are not available
the county auditor shall consult with the soil conservation service and other
knowledgeable sources on the most practical way to utilize the prescribed
tables.
(C) Soil scientists, in
preparing a detailed soil survey or individual soil conservation maps indicate
different soil categories by "mapping units" shown on the map by the "map
symbol" with the area included in this unit outlined. As an example, in the
soil survey of Fayette County, recently released, "CaB2" is the map symbol for
"Cana silt loam" occurring on a two to six per cent slope, moderately eroded
and further described as having a "Land Capability Class II" rating. While
there might be some variance all soil maps follow a standard system of
notation.
(D) After delineation of
the boundaries of the farm or tract on the soil map the acreage in each soil
type and land capability class can be measured with a grid or planimeter. The
standard soil survey map uses a scale of four inches to a mile, thus each
square inch is equal to forty acres and a quarter square inch is equal to ten
acres. The enlargement of soil maps to a scale of eight inches to a mile will
allow for more accurate estimation of soil areas. Isolated areas of five acres
or less in a mapping unit may be classified with the mapping unit surrounding
it or adjacent. When each soil type and land capability class has been
identified and the acreage determined the information is to be listed on the
property record card. It should be noted that once this information is
initially recorded and verified that a permanent inventory of soil information
will have been established for a parcel, with very few exceptions, unless the
property boundaries are changed.
(E) If a particular soil type is not included
in the "current agricultural use value of land table or tables" prescribed by
the tax commissioner for the given year, in said county as described in rule
5703-25-33
of the Administrative Code, then the county auditor shall contact the tax
commissioner to secure the per acre unit value for the soil type. The tax
commissioner shall then compute a use value as prescribed in rule
5703-25-33
of the Administrative Code for that soil type.
(F) Since land capability classes I through
IV are suitable for general field crops the cropland price shall be used for
soil areas in these classes unless an investment in capital such as clearing or
drainage is needed to convert the land from its present use such as woods to
tillable cropland. If by simply plowing, etc. the land can be converted no
adjustment is needed. Where such adjustment is needed it shall be made by using
the per acre value of cropland for the next highest numbered land capability
class for the specific mapping unit until the land is converted to cropland
use. Woodland prices for classes I through IV in the prescribing tables allow
for clearing and drainage in classes I and II and clearing in classes III and
IV. Land capability classes V through VIII are priced as pasture or woodland
according to prescribed tables.
In the classification of the various soil types into soil management groups and the calculation of minimum yields under good management the hazards of the various soil types such as drainage, erosion, shallow, droughty or stony soils has been recognized and accounted for.
(G) Farm ponds shall be priced as
class V pasture land in the appropriate soil management group. Reclaimed strip
mine land often has a better agricultural potential than in its original state
depending on the geological origin of the soil. Until better means are devised
reclaimed strip mine land used as cropland shall be priced as class IV land or
such other classification as may be determined based on the slope of the ground
and other soil characteristics or properties. If in wood and pasture classify
as class VI in the proper use unless another classification is justified as
previously stated. Unreclaimed strip mine land, gravel pits, etc. unsuitable
for agricultural use shall be priced as class VIII land.
(H) Where special "agricultural uses" are
peculiar to and typical of an area, individual appraisals must be made to
determine the agricultural use land value. In some cases, for example, a
greenhouse operation in an urban location, the agricultural land value can be
determined by the use of the land residual appraisal technique using the
present special agricultural use as the highest and best use. The income stream
attributed to the land would then be capitalized to determine the agricultural
use land value. The land residual technique is extremely sensitive therefore
caution must be used to be certain that the net income capitalized is typical
for the specific usage.
(I) One
acre for each residence on a parcel shall be valued as a homesite in the same
manner as similar homesites in the area on a market value basis. Land shall not
be valued on a homesite basis unless there is a building or a house trailer
used for human habitation located on such parcel. Improvements including
residences, agricultural service and other buildings are valued and assessed as
provided in rules
5703-25-05 to
5703-25-17
of the Administrative Code.
(J) The
county auditor shall deduct from the value of each separate parcel of real
property the amount of land occupied and used by a canal or used as a public
highway as provided in section
5713.04 of the Revised
Code.
(K) The agricultural use land
value shall be the total of values extended by application of unit values from
the "Current Agricultural Land Use Tables" and the value of the homesites. The
total "agricultural use land value" is entered on the real property record
required by section 5713.03, of the Revised Code,
together with the "true value" of the land as determined in accordance with
Section 2, Article XIII of the Ohio Constitution. Any difference in value shall
be noted on the real property record.
(L) Where adjustment in values is needed due
to hazards, such as floods, weed infestation, etc., peculiar to a specific
tract the auditor has the authority to make such adjustment or in the event the
land value of a parcel or tract, as calculated from the "current agricultural
use value of land tables," exceeds or is less than the value indicated by the
sale of the parcel or comparable properties in the area where the consideration
was determined under the conditions prescribed by the definition of "Current
Agricultural Use Value of Land" in rule
5703-25-30 of the
Administrative Code the current agricultural use value of land shall be
determined on the basis of such sale or sales.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5715.01, 5713.01
Prior Effective Dates: 11/29/1974, 11/01/1977, 09/18/2003
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