Ohio Code § 5713.38

§ 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 .