Tax Rules: Final: 5703-25
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.
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 5705-5-07