1525-1-02 Regulations prescribing the criteria to determine the occurrence of a change in the use of property as referred to in division (C) of section 6103.052 of the Revised Code and division (C) of section 6117.062 of the Revised Code.

(A) The board of county commissioners shall keep a record of all parcels of land in the county on which the collection of the assessment has been deferred pursuant to division (B) of section 6103.052 or division (B) of section 6117.062. The board shall annually review the use of the property to determine if the use of the land has changed from the use at the time of the deferment.

(B) The board of county commissioners shall report the status of the use of all parcels of land on which assessments are deferred pursuant to division (B) of section 6103.052 of the Revised Code or division (B) of section 6117.062 of the Revised Code annually to the Ohio Water and Sewer Rotary Commission prior to the anniversary date of the deferred assessment.

(C) The use of the property on which the assessment has been deferred pursuant to division (B) of section 6103.052 or division (B) of section 6117.062 shall be considered to have changed at the time the county auditor has re-evaluated the parcel for assessment purposes and has classified it other than agricultural land. The board of county commissioners shall determine the date on which the reclassification of a parcel or a portion thereof whose assessment has been deferred becomes effective.

(D) After determining the date on which the use of a parcel has been changed the board of county commissioners shall proceed to collect the full amount of the assessment for the portion of the property for which the use has so changed pursuant to division (C) of section 6103.052 of the Revised Code or division (C) of section 6117.062 of the Revised Code.

(former WS-1-02); Eff 12-8-66
Rule promulgated under: RC Chapter 119.
Rule authorized by: RC 1525.12