Statutes, codes, and regulations
Ohio Revised Code
Title 57 - TAXATION
Chapter 5713 - ASSESSING REAL ESTATE
Section 5713.22 - Taxation of forest lands - forest land defined

Ohio Rev. Code § 5713.22

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Current with legislation from 2024 received as of August 15, 2024.
Section 5713.22 - Taxation of forest lands - forest land defined

As used in sections 5713.22 to 5713.26 of the Revised Code, "forest land" consists of any land bearing a stand of trees which the chief of the division of forestry determines is suitable for classification under such sections.

R.C. § 5713.22

Effective Date: 9/1/1976 .