Ohio Code § 5722.14
Ohio Code § 5722.14. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5722.14
- 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 § 5722.14?
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 § 5722.14 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 § 5722.14 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Statutes are amended, repealed, and renumbered every session.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.