Ohio Code § 5713.351

Ohio Code § 5713.351. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5713.351.

If the county auditor has determined under section 5713.35 of the Revised Code that a conversion of land has occurred with respect to any tract, lot, or parcel

on the agricultural land tax list because of a failure to file an initial or renewal

application, and if the auditor, upon application of the owner and payment by the

owner of a twenty-five-dollar fee, finds that the land would be land devoted exclusively

to agricultural use for the current year if the board of revision finds the failure

arose for good cause, the owner may file a complaint against that determination with

the board as provided in section 5715.19 of the Revised Code on the grounds that the tract, lot, or parcel is land devoted exclusively to agricultural

use because there was good cause for the owner's failure to file an initial or renewal

application.  If the board finds that there was such good cause, the application under this section

shall be considered an application that was properly filed under section 5713.31 of the Revised Code .

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5713.351
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

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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 § 5713.351?

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 § 5713.351 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 § 5713.351 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Statutes are amended, repealed, and renumbered every session.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.

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