Current through all regulations passed and filed through September 16, 2024
Forest land certified as eligible by the division for taxation
in accordance with section
5713.23 of the Revised Code
prior to November 7, 1994 shall not be subject to rules
1501:3-10-02 to
1501:3-10-06 of the
Administrative Code. These forest lands
will be subject
to the following provisions.
(A) The
forest land certified under this rule
will consist of a minimum of five contiguous
acres and
will be no less than one hundred and twenty feet wide.
It
will
be accessible for management and meet the definition of forest land as
specified in paragraph (P) of rule
1501:3-10-01 of the
Administrative Code, except that no management plan will be required. For the
purposes of forest land acreage determination, a minimum of one acre will be
deducted for any house or building site.
(B) Forest land certified under this rule
will be
protected from:
(1) Grazing; and
(2) Wildfire
(C) Additions and deletions from certified
forest land:
(1) Forest land acreage may be
added to forest land certified under this rule only if together the total
forest land meets all eligibility requirements of paragraphs (C), (D), and to
(F) of rule
1501:3-10-02 of the
Administrative Code. The minimum acreage eligible for certification
is specified in paragraph (A) of this rule.
(2) Forest land certified under this rule
will not
be converted to a use other than for production of a merchantable forest
product. In the event of such a conversion, a notice of violation will be
forwarded to the county auditor and the certification
will be
canceled for the forest land.
(D) Changes in ownership:
(1) Any change in ownership
will
result in the cancellation of forest land certification except that an
ownership change to affect the transfer of a certified property to one or more
family members as defined in paragraph (O) of rule
1501:3-10-01 of the
Administrative Code
will not result in the cancellation of
certification upon the affirmation by the family member or members to the
original agreement terms (FT-7) and forest management plan if
applicable.
(2) When certified
forest land is divided or split into two or more ownerships, the certification
is canceled except when certified forest land is divided or split by the owner
to effect the transfer to one or more family member(s) as defined in paragraph
(O) of rule
1501:3-10-01 of the
Administrative Code. A family member or members, including the original owner,
may request one revision to certified forest land meeting the provisions in
paragraphs (A) and (B) of this rule, upon the affirmation by the family member
or members to the original agreement terms (FT-7) and forest management plan if
applicable. Each new owner may apply for certification as specified in rule
1501:3-10-02 of the
Administrative Code.
