Some ponds are governed by the state of Ohio, as a result, Ohio Department of Natural Resources has developed several fact sheets on Dam Safety. For more information, contact Jim Dieter, District Technician at 330-722-9317. Two cases regarding Current Agricultural Use Value were decided in favor of landowners earlier this month by the Ohio Supreme Court. Ohio Farm Bureau supported plaintiffs in both cases through amicus briefs, according to Leah Curtis, policy counsel and senior director of member engagement. The cases involved woodland owners in 20 counties.

• Medina County Cauv Program Ohio Phone Number
• Medina County Auditor Cauv
• Medina County Cauv Program Ohio State

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Type of Tax

Two types of tax, a current use tax and a reduction in Fair Market Value (FMV). The Current Agricultural Use Value (CAUV) is for land devoted to growing timber and is based on the soil productivity of the land; the assessed value is generally $100. The Ohio Forest Tax Law (OFTL) is a 50% reduction in FMV.

Law

CAUV is covered under Ohio Forest Tax Law Rev. Code Sec. 5713.22-.26

OFTL is covered under Current Agricultural Use Value Rev. Code Sec. 5713.30-.38

Medina County Cauv Program Ohio Phone Number

Objective

The objective of CAUV is to produce timber and the objective of OFTL is to protect land use from urban sprawl

Requirements

OFTL- minimum 10 acres, must be managed for timber production

CAUV- minimum 10 acres, land devoted exclusively to timber growth, no management plan req.

(less under CAUV if the land earns $2500/year for previous 3 years)

Medina County Auditor Cauv

Minimum stocking of 50 ft² BA/A or 300 trees/acre under OFTL

Forest stewardship management plan approved by state forester and marked boundaries under OFTL

Must reapply annually under CAUV and land must be inspected every 5 years under OFTL

Use change results in penalty of previous 3 years for CAUV

No penalty for withdrawal from OFTL

Program Administration

Private forestry consultant develops management plan and landowner submits to State Department of Forestry for approval under OFTL. The Chief of Forestry Division sends certified application to county auditor. Under CAUV the Department of Agricultural calculates soil productivity values. Landowners file application with county tax assessor.

Medina County Cauv Program Ohio State