Ohio Code § 5713.35
Ohio Code § 5713.35. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5713.35
- 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 § 5713.35?
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 § 5713.35 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 § 5713.35 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.