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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5713.36 Application for valuation of land
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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 e…
Ohio Rev. Code Ann. § 5713.37 Prohibited act
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No person shall knowingly give any false information in an application filed under section 5713.31 of the Revised Code.
Ohio Rev. Code Ann. § 5713.38 Application for change of valuation of land
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Notwithstanding section 5713.31 of the Revised Code, in any year in which the county auditor has not advertised the completion of his reappraisal or equalization or notified the owner of agricultural land of a change in the valuation of such land prior to the date on which the ow…
Ohio Rev. Code Ann. § 5713.99 Penalty
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Whoever violates section 5713.37 of the Revised Code is guilty of a misdemeanor of the first degree.