Ohio § 5713.32 County auditor to notify applicant when land not devoted exclusively to agricultural use

Ohio Statutes

§ 5713.32 — County auditor to notify applicant when land not devoted exclusively to agricultural use

Ohio § 5713.32

Title 57Taxation

Ch. 5713Assessing Real Estate

This text of Ohio § 5713.32 (County auditor to notify applicant when land not devoted exclusively to agricultural use) 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. § 5713.32 (2026).

Text

(A)Prior to the first Monday in October, the county auditor shall notify each person who filed an application or an amended application under section5713.31of the Revised Code and whose land the auditor determines is not land devoted exclusively to agricultural use, of the reason for such determination. The auditor shall send that notice either by certified mail or, if the auditor has record of an internet identifier of record associated with the person, by ordinary mail and by that internet identifier of record. As used in this division, "internet identifier of record" has the same meaning as in section9.312of the Revised Code.

(B)A complaint against the auditor's determination may be made in the manner prescribed in section5715.19of the Revised Code.

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(A) Prior to the first Monday in October, the county auditor shall notify each person who filed an application or an amended application under section5713.31of the Revised Code and whose land the auditor determines is not land devoted exclusively to agricultural use, of the reason for such determination. The auditor shall send that notice either by certified mail or, if the auditor has record of an internet identifier of record associated with the person, by ordinary mail and by that internet identifier of record. As used in this division, "internet identifier of record" has the same meaning as in section9.312of the Revised Code.

(B) A complaint against the auditor's determination may be made in the manner prescribed in section5715.19of the Revised Code.