Section 5713.351 | Failure to file an initial or renewal application.
If the county auditor has determined under section 5713.35 of the Revised Code that a conversion of land has occurred with respect to any tract, lot, or parcel on the agricultural land tax list because of a failure to file an initial or renewal application, and if the auditor, upon application of the owner and payment by the owner of a twenty-fivedollar fee, finds that the land would be land devoted exclusively to agricultural use for the current year if the board of revision finds the failure arose for good cause, the owner may file a complaint against that determination with the board as provided in section 5715.19 of the Revised Code on the grounds that the tract, lot, or parcel is land devoted exclusively to agricultural use because there was good cause for the owner's failure to file an initial or renewal application. If the board finds that there was such good cause, the application under this section shall be considered an application that was properly filed under section 5713.31 of the Revised Code.
Available Versions of this Section
- September 9, 1988 – House Bill 618 - 117th General Assembly [ View September 9, 1988 Version ]
- March 27, 2020 – Amended by House Bill 197 - 133rd General Assembly [ View March 27, 2020 Version ]