January 1st - CAUV filing period begins.
March, 1st Monday - CAUV filing period ends.
|What happens when the land is converted from agricultural use?|
As noted in Section 5713.34 of the Ohio Revised Code:
"Upon the conversion of all or any portion of a tract, lot, or parcel of land devoted exclusively to agricultural use a portion of the tax savings upon such converted land shall be recouped as provided for by Section 36, Article !!, Ohio Constitution by levying a charge on such land in an amount equal to the amount of the tax savings on the converted land during the three (3) tax years immediately preceding the year in which the conversion occurs. The charge shall constitute a lien of the state upon such converted land as of the first day of January of the tax year in which the charge is levied and shall continue until discharged as provided by law."