Ohio § 5713.35
Full text of Ohio Ohio Revised Code § 5713.35, with citation guidance and answers to common questions.
§ 5713.35.
On or before the second Monday in September the county auditor shall examine the agricultural
land tax list maintained under section 5713.33 of the Revised Code and determine if there has been a conversion of land devoted exclusively to agricultural
use of any tract, lot, or parcel of land on such list. Upon determining there has been a conversion of land devoted exclusively to agricultural
use the auditor shall determine the dollar amount of the charge levied against such
tract, lot or parcel of land under section 5713.34 of the Revised Code and shall place such amount as a separate item on the tax list for the current tax
year to be collected by the county treasurer in the same manner and at the same time
as real property taxes levied against such land for the current calendar year are
collected. Upon the collection of any charge made under this section and any penalties and
interest arising thereon, the auditor, after deducting all fees allowed on the collection
of moneys on the tax list and duplicate, shall distribute the full amount thereof
among the taxing districts in which the lands against which such amounts have been
charged are located in proportion to the per cent of the total real property taxes
levied upon such lands in the preceding tax year by each such subdivision. Money distributed to a subdivision under this section shall be allocated among and
paid into its various funds in the same proportion that the real property taxes levied
during the preceding tax year that are required to be paid into each fund bear to
the total real property taxes levied during such year.
Frequently Asked Questions About Ohio § 5713.35
What does Ohio Revised Code § 5713.35 cover?
Section 5713.35 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 § 5713.35?
A common citation format is "Ohio Revised Code § 5713.35" (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 § 5713.35 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.