Ohio Rev. Code § 5713.36
Current with legislation from 2024 received as of August 15, 2024.
On or before the fifteenth of January of each year, the county auditor shall mail to each current owner of land that was valued as land devoted exclusively to agricultural use during the next preceding calendar year, an application for the valuation of such land as land devoted exclusively to an agricultural use for the current calendar year.
R.C. §5713.36