Ohio § 5722.14
Full text of Ohio Ohio Revised Code § 5722.14, with citation guidance and answers to common questions.
§ 5722.14.
If nonproductive land is subsequently included within an impacted cities project,
as defined in section 1728.01 of the Revised Code , taxes on the land in the base period of the year immediately preceding the initial
acquisition, as provided in section 1728.111 of the Revised Code , shall be determined by applying the land valuation as it existed in either the year
preceding such initial acquisition, or in the next succeeding year after such nonproductive
land is sold pursuant to section 5722.07 or 5722.13 of the Revised Code , whichever valuation is greater. This section does not apply to nonproductive land acquired and held by a county land
reutilization corporation.
Frequently Asked Questions About Ohio § 5722.14
What does Ohio Revised Code § 5722.14 cover?
Section 5722.14 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 § 5722.14?
A common citation format is "Ohio Revised Code § 5722.14" (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 § 5722.14 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.