Ohio Revised Code § 5713.22 - Taxation Of Forest Lands - Forest Land Defined.

As used in sections 5713.22 to 5713.26 of the Revised Code, "forest land" consists of any land bearing a stand of trees which the chief of the division of forestry determines is suitable for classification under such sections.

Effective Date: 09-01-1976

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Last modified: October 10, 2016