Ohio § 5713.041
Full text of Ohio Ohio Revised Code § 5713.041, with citation guidance and answers to common questions.
§ 5713.041.
Each separate parcel of real property shall be classified by the county auditor according
to its principal, current use. Vacant lots and tracts of land upon which there are no structures or improvements
shall be classified in accordance with their location and their highest and best probable
legal use. In the case of lands containing or producing minerals, the minerals or any rights
to the minerals that are listed and taxed separately from such lands shall be separately
classified if the lands are also used for agricultural purposes, whether or not the
fee of the soil and the right to the minerals are owned by and assessed for taxation
against the same person. For purposes of this section, lands and improvements thereon used for residential
or agricultural purposes shall be classified as residential/agricultural real property,
and all other lands and improvements thereon and minerals or rights to minerals shall
be classified as nonresidential/agricultural real property. Each year the auditor shall reclassify each parcel of real property whose principal,
current use has changed from the preceding year to a use appropriate to classification
in the other class. Except as otherwise provided in division (B) of section 5709.40 , division (B) of section 5709.41 , division (A)(2) of section 5709.73 , or division (D) of section 5709.77 of the Revised Code , the classification required by this section is solely for the purpose of making
the reductions in taxes required by section 319.301 of the Revised Code , and this section shall not apply for purposes of classifying real property for any
other purpose authorized or required by law or by rule of the tax commissioner. The commissioner shall adopt rules governing the classification of property under
this section, and no property shall be so classified except in accordance with such
rules.
Frequently Asked Questions About Ohio § 5713.041
What does Ohio Revised Code § 5713.041 cover?
Section 5713.041 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5713.041?
A common citation format is "Ohio Revised Code § 5713.041" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5713.041 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.