Ohio § 5713.38
Full text of Ohio Ohio Revised Code § 5713.38, with citation guidance and answers to common questions.
§ 5713.38.
Notwithstanding section 5713.31 of the Revised Code , in any year in which the county auditor has not advertised the completion of his
reappraisal or equalization or notified the owner of agricultural land of a change
in the valuation of such land prior to the date on which the owner may file an application
requesting the auditor to value the land for real property tax purposes at the current
value such land has for agricultural use, and there is an increase in such valuation
in that year, the owner may file such application for that tax year at any time prior
to the first Monday in March of the following calendar year. When filed, such application shall be considered a properly filed application for
such valuation on the basis of agricultural use and, if the auditor determines such
land otherwise qualifies for such valuation, the auditor shall determine the value
such land has for agricultural use. If the agricultural use valuation is less than the valuation used by the auditor
to determine the taxable value of such land for the tax year for which the application
is filed, he shall proceed as if the valuation had been reduced by the board of revision
pursuant to section 5715.19 of the Revised Code . Any real property taxes paid by the owner based on the higher valuation, in excess
of the property taxes that would have been due and payable had the land been valued
on the basis of its agricultural use, shall be treated as an overpayment of real property
taxes in the manner prescribed by section 5715.22 of the Revised Code .
Frequently Asked Questions About Ohio § 5713.38
What does Ohio Revised Code § 5713.38 cover?
Section 5713.38 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 § 5713.38?
A common citation format is "Ohio Revised Code § 5713.38" (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 § 5713.38 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.