Section 5713.22 - Taxation of forest lands - forest land defined.

Ohio Rev Code § 5713.22 (2019) (N/A)
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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 .