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.
Taxation of forest lands - forest land defined
Ohio Rev. Code Ann. § 5713.22, under Chapter 5713 | Assessing Real Estate.
Ohio Rev. Code Ann. § 5713.22