Tax Rules: Final: 5703-25
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.
Effective: 9-18-03
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5713.01, 5715.01
Prior effective dates: 11-29-74, 11-1-77 as 5705-5-03