Ohio Code § 5713.23
Ohio Code § 5713.23. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5713.23
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5713.23?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5713.23 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5713.23 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.