Ohio § 5713.23 Taxation of forest lands - rate - method of determining forest land subject to tax

Ohio Statutes

§ 5713.23 — Taxation of forest lands - rate - method of determining forest land subject to tax

Ohio § 5713.23

Title 57Taxation

Ch. 5713Assessing Real Estate

This text of Ohio § 5713.23 (Taxation of forest lands - rate - method of determining forest land subject to tax) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5713.23 (2026).

Text

Forest land which the owner thereof declares is devoted exclusively to forestry or timber growing under the rules prescribed under the authority of section5713.24of the Revised Code, shall be taxed annually at fifty per cent of the local tax rate upon its value as determined under sections5701.02and5713.04of the Revised Code.

The method of determining forest lands or land bearing forest growth which is subject to this section, and the manner in which an owner of forest lands may declare that such lands are devoted to timber growing shall be prescribed under such rules, but in no case shall areas devoted to forestry be considered subject to this section until the fee established in accordance with section5713.24of the Revised Code is paid and such declarations of the owners have been appro

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Forest land which the owner thereof declares is devoted exclusively to forestry or timber growing under the rules prescribed under the authority of section5713.24of the Revised Code, shall be taxed annually at fifty per cent of the local tax rate upon its value as determined under sections5701.02and5713.04of the Revised Code.

The method of determining forest lands or land bearing forest growth which is subject to this section, and the manner in which an owner of forest lands may declare that such lands are devoted to timber growing shall be prescribed under such rules, but in no case shall areas devoted to forestry be considered subject to this section until the fee established in accordance with section5713.24of the Revised Code is paid and such declarations of the owners have been approved and certified by the chief of the division of forestry, and copies of the declarations have been filed by the chief with the county auditor of the county in which such lands are located.