Ohio § 5713.23
Full text of Ohio Ohio Revised Code § 5713.23, with citation guidance and answers to common questions.
§ 5713.23.
Forest land which the owner thereof declares is devoted exclusively to forestry or
timber growing under the rules prescribed under the authority of section 5713.24 of the Revised Code , shall be taxed annually at fifty per cent of the local tax rate upon its value as
determined under sections 5701.02 and 5713.04 of the Revised Code . The method of determining forest lands or land bearing forest growth which is subject
to this section, and the manner in which an owner of forest lands may declare that
such lands are devoted to timber growing shall be prescribed under such rules, but
in no case shall areas devoted to forestry be considered subject to this section until
the fee established in accordance with section 5713.24 of the Revised Code is paid and such declarations of the owners have been approved and certified by the
chief of the division of forestry, and copies of the declarations have been filed
by the chief with the county auditor of the county in which such lands are located.
Frequently Asked Questions About Ohio § 5713.23
What does Ohio Revised Code § 5713.23 cover?
Section 5713.23 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 § 5713.23?
A common citation format is "Ohio Revised Code § 5713.23" (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 § 5713.23 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.