(A) Each owner of forest land desiring to have land classified under the provisions of section 5713.22 of the Revised Code shall apply to the chief, through the local division representative, who shall make available the appropriate application forms.
(B) Each application, as defined in paragraph (B) of rule 1501:3-10-01 of the Administrative Code, shall be post marked or received by July first accompanied by a nonrefundable application fee of fifty dollars payable to the Ohio division of forestry.
(C) The agreement and request for classification of forest land forms, signed by the owner, shall be forwarded by the owner to the chief for review and approval. The signatures on the completed forms must be that of the person(s) meeting the definition of owner as specified in paragraph (Z) of rule 1502:3-10-01 of the Administrative Code.
(D) Upon receipt of the completed application and nonrefundable application fee, the chief will cause an examination of the forest land unless it is evident that a division representative has been involved in the application preparation. Such examination will be made at the convenience of the division and as soon as is practicable after the application is received.
(E) The chief shall forward a copy of the approved application, map and certificate of approval to the county auditor in the county where the eligible tract, lot or parcel is located. The auditor will then tax the property as prescribed by section 5713.23 of the Revised Code.
(F) Separate applications must be made for each non-contiguous tract, lot or parcel of land. Contiguous tracts, lots or parcels may be included on one application as long as the eligible forest land contained therein has the same owner.
(G) Should certification of forest land be denied, the owner may appeal in writing to the chief. The appeal must indicate the owner name, county in which the tract, lot, or parcel resides, parcel number and must state the reason(s) for appeal.