Ohio Admin. Code 5703-25-36 - Application of rules
(A)
Rules
5703-25-30 to
5703-25-36 of the Administrative Code shall be applied in valuing and assessing
land that has qualified to be valued at the current value such land has for
agricultural use under the provisions of sections
5713.30 to
5713.38 of the Revised Code for
the tax year 1978, and thereafter, with respect to taxes which become a lien
January 1, 1978, and thereafter.
(B) Nothing contained in these rules shall be
construed as an authorization to value parcels, qualified as provided in
sections 5713.30 to
5713.38 of the Revised Code for
tax purposes at any other value than an identical parcel where the actual
highest and best use is exclusively agricultural unaffected by any other
use.
(C) Nothing contained in rules
5703-25-30 to
5703-25-36 of the Administrative Code shall be construed as an authorization
for any parcel in any class in any county to be valued for tax purposes at any
other value than its "taxable value" as set out in rule
5703-25-06
of the Administrative Code unless said parcel meets the qualification of
sections 5713.30 to
5713.38 of the Revised Code.
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
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