Forest land certified as eligible by the division for taxation in accordance with section 5713.23 of the Revised Code prior to November 7, 1994 shall not be subject to rules 1501:3-10-02 to 1501:3-10-06 of the Administrative Code. These forest lands shall be subject to the following provisions.
(A) The forest land certified under this rule shall consist of a minimum of five contiguous acres and shall be no less than one hundred and twenty feet wide. It shall be accessible for management and meet the definition of forest land as specified in paragraph (N) of rule 1501:3-10-01 of the Administrative Code, except that no management plan will be required. For the purposes of forest land acreage determination, a minimum of one acre will be deducted for any house or building site.
(B) Forest land certified under this rule shall be protected from:
(1) Grazing; and
(C) Additions and deletions from certified forest land:
(1) Forest land acreage may be added to forest land certified under this rule only if together the total forest land meets all eligibility requirements of paragraphs (C) to (H) of rule 1501:3-10-02 of the Administrative Code. The minimum acreage eligible for certification shall be as specified in paragraph (A) of this rule.
(2) Forest land certified under this rule may not be converted to a use other than for production of a merchantable forest product. In the event of such a conversion, a notice of violation will be forwarded to the county auditor and the certification shall be canceled for the forest land.
(D) Changes in ownership:
(1) Any change in ownership shall result in the cancellation of forest land certification except that an ownership change to effect the transfer of a certified property as a result of the death of the owner to their spouse shall not result in the cancellation of certification upon the affirmation by the surviving spouse to the original agreement terms and forest management plan if applicable.
(2) When certified forest land is divided or split into two or more ownerships, the certification is canceled. Each new owner, including the original, may apply for certification as specified in rule 1501:3-10-02 of the Administrative Code.