Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-34 - Use of prescribed agricultural use value of land tables by county auditor

Current through all regulations passed and filed through July 1, 2024
(A) After the county auditor has determined
			 that the application or amended application for the auditor to value land at
			 its agricultural use, filed as provided by sections
			 5713.31 and
			 5713.38 of the Revised Code is
			 complete and the information thereon is correct the auditor shall, prior to the
			 first Monday in June, view or cause to be viewed the land described in the
			 application and determine whether the land is devoted exclusively to
			 agricultural use as defined in division (A) of section
			 5713.30 of the Revised Code. If
			 the auditor, as of the first Monday in June, determines that the land is
			 devoted exclusively to agricultural use the auditor shall appraise it for real
			 property tax purposes as provided in this chapter.
(B) The first step in the appraisal of land
			 used exclusively for agricultural use is to determine from county soil survey
			 maps, soil maps of individual farms prepared by the division of land and soil
			 of the department of natural resources of Ohio and/or the soil conservation
			 service, U.S.D.A., or other sources of information the different soil types,
			 land capability classes and land uses together with the acreage in each
			 category for the tract or parcel. Where detailed soil surveys are not available
			 the county auditor shall consult with the soil conservation service and other
			 knowledgeable sources on the most practical way to utilize the prescribed
			 tables.
(C) Soil scientists, in
			 preparing a detailed soil survey or individual soil conservation maps indicate
			 different soil categories by "mapping units" shown on the map by the "map
			 symbol" with the area included in this unit outlined. As an example, in the
			 soil survey of Fayette County, recently released, "CaB2" is the map symbol for
			 "Cana silt loam" occurring on a two to six per cent slope, moderately eroded
			 and further described as having a "Land Capability Class II" rating. While
			 there might be some variance all soil maps follow a standard system of
			 notation.
(D) After delineation of
			 the boundaries of the farm or tract on the soil map the acreage in each soil
			 type and land capability class can be measured with a grid or planimeter. The
			 standard soil survey map uses a scale of four inches to a mile, thus each
			 square inch is equal to forty acres and a quarter square inch is equal to ten
			 acres. The enlargement of soil maps to a scale of eight inches to a mile will
			 allow for more accurate estimation of soil areas. Isolated areas of five acres
			 or less in a mapping unit may be classified with the mapping unit surrounding
			 it or adjacent. When each soil type and land capability class has been
			 identified and the acreage determined the information is to be listed on the
			 property record card. It should be noted that once this information is
			 initially recorded and verified that a permanent inventory of soil information
			 will have been established for a parcel, with very few exceptions, unless the
			 property boundaries are changed.
(E) If a particular soil type is not included
			 in the "current agricultural use value of land table or tables" prescribed by
			 the tax commissioner for the given year, in said county as described in rule
			 5703-25-33
			 of the Administrative Code, then the county auditor shall contact the tax
			 commissioner to secure the per acre unit value for the soil type. The tax
			 commissioner shall then compute a use value as prescribed in rule
			 5703-25-33
			 of the Administrative Code for that soil type.
(F) Since land capability classes I through
			 IV are suitable for general field crops the cropland price shall be used for
			 soil areas in these classes unless an investment in capital such as clearing or
			 drainage is needed to convert the land from its present use such as woods to
			 tillable cropland. If by simply plowing, etc. the land can be converted no
			 adjustment is needed. Where such adjustment is needed it shall be made by using
			 the per acre value of cropland for the next highest numbered land capability
			 class for the specific mapping unit until the land is converted to cropland
			 use. Woodland prices for classes I through IV in the prescribing tables allow
			 for clearing and drainage in classes I and II and clearing in classes III and
			 IV. Land capability classes V through VIII are priced as pasture or woodland
			 according to prescribed tables.
In the classification of the various soil types into soil
				management groups and the calculation of minimum yields under good management
				the hazards of the various soil types such as drainage, erosion, shallow,
				droughty or stony soils has been recognized and accounted for.
(G) Farm ponds shall be priced as
			 class V pasture land in the appropriate soil management group. Reclaimed strip
			 mine land often has a better agricultural potential than in its original state
			 depending on the geological origin of the soil. Until better means are devised
			 reclaimed strip mine land used as cropland shall be priced as class IV land or
			 such other classification as may be determined based on the slope of the ground
			 and other soil characteristics or properties. If in wood and pasture classify
			 as class VI in the proper use unless another classification is justified as
			 previously stated. Unreclaimed strip mine land, gravel pits, etc. unsuitable
			 for agricultural use shall be priced as class VIII land.
(H) Where special "agricultural uses" are
			 peculiar to and typical of an area, individual appraisals must be made to
			 determine the agricultural use land value. In some cases, for example, a
			 greenhouse operation in an urban location, the agricultural land value can be
			 determined by the use of the land residual appraisal technique using the
			 present special agricultural use as the highest and best use. The income stream
			 attributed to the land would then be capitalized to determine the agricultural
			 use land value. The land residual technique is extremely sensitive therefore
			 caution must be used to be certain that the net income capitalized is typical
			 for the specific usage.
(I) One
			 acre for each residence on a parcel shall be valued as a homesite in the same
			 manner as similar homesites in the area on a market value basis. Land shall not
			 be valued on a homesite basis unless there is a building or a house trailer
			 used for human habitation located on such parcel. Improvements including
			 residences, agricultural service and other buildings are valued and assessed as
			 provided in rules
			 5703-25-05 to
			 5703-25-17
			 of the Administrative Code.
(J) The
			 county auditor shall deduct from the value of each separate parcel of real
			 property the amount of land occupied and used by a canal or used as a public
			 highway as provided in section
			 5713.04 of the Revised
			 Code.
(K) The agricultural use land
			 value shall be the total of values extended by application of unit values from
			 the "Current Agricultural Land Use Tables" and the value of the homesites. The
			 total "agricultural use land value" is entered on the real property record
			 required by section 5713.03, of the Revised Code,
			 together with the "true value" of the land as determined in accordance with
			 Section 2, Article XIII of the Ohio Constitution. Any difference in value shall
			 be noted on the real property record.
(L) Where adjustment in values is needed due
			 to hazards, such as floods, weed infestation, etc., peculiar to a specific
			 tract the auditor has the authority to make such adjustment or in the event the
			 land value of a parcel or tract, as calculated from the "current agricultural
			 use value of land tables," exceeds or is less than the value indicated by the
			 sale of the parcel or comparable properties in the area where the consideration
			 was determined under the conditions prescribed by the definition of "Current
			 Agricultural Use Value of Land" in rule
			 5703-25-30 of the
			 Administrative Code the current agricultural use value of land shall be
			 determined on the basis of such sale or sales.