OHIO 



BTA-5-04 (Rule 03) Adoption and use of 

 ■property records 



Each county auditor shall adopt a system of 

 currently maintained property records for each 

 lot, tract or parcel of real property in the county 

 of his jurisdiction as provided in Revised Code 

 5713.03. Such property records shall be in 

 either sheet or card form as determined by the 

 county auditor. The information contained on 

 this record, in conjunction with the actual view- 

 ing of the property by the appraisor and other 

 pertinent information available, shall be used in 

 estimating the true value in money of each par- 

 cel of real property in the county. Each such 

 card or sheet shall provide, insofar as possible, 

 the following information : . . . 



(C) AGRICULTURAL LAND FACTORS 



1. Soil type 



2. Topography 



3. Erosion 



4. Drainage 



5. Land use (number of acres) classified 

 as follows: 



(a) Homesite 



(b) Tillable land 



(c) Orchard 



(d) Permanent pasture 



(e) Woodland 



(f) Waste 



6. The computation of agricultural land 

 value shall include the following, inso- 

 far as applicable: 



(a) Price per acre for each grade and 

 use of land 



(b) Total land value for each tract of 

 land of different grade and use 



(c) Total land value for entire parcel. 

 BTA-5-05 (Rule 104) Valuation of land 



(A) General 



All land shall be appraised at its true value in 



money as of tax lien date of the year in which 

 the appraisal is made. In arriving at the true 

 value in money the county auditor shall con- 

 sider, along with other factors, not only the 

 present use of the land but also its highest and 

 best probable use during the next ensuing 6- 

 year period. A tract of land shall be valued in 

 the same manner as land similarly used and 

 located unless it has a greater value due to 

 probable use for plant expansion, creation of 

 shopping centers, residential allotments, or any 

 other higher and better probable use. 



All relevant facts tending to influence the 

 market value of land shall be considered, in- 

 cluding, but not limited to, size, shape, topog- 

 raphy, soil and subsoil, drainage, utility connec- 

 tions, street or road, land pattern, neighborhood 

 type and trend, zoning, restrictions, easements, 

 hazards and actual arm length sales of land in 

 the immediate vicinity. 



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 

 Revised Code 5713.04. 



(B) Agricultural. Agricultural lands shall 

 be classified according to their characteristics 

 and capabilities for use, based primarily on 

 what they will produce under average condi- 

 tions and typical management in the locality. 

 Assessors shall obtain all information available 

 relating to soil classification, land capabilities, 

 land use and soil maps, production records, price 

 records and other information from the Ohio 

 State University, Ohio Agricultural Research 

 and Development Center, County A.S.C., Soil 

 Conservation Service, Soil and Water Conserva- 

 tion Districts, and other sources. 

 — Ohio Real Property Valuation Rules, eff. for 



tax year 1966 and thereafter. 



Board of Tax Appeals, Dep. of Taxation. 



OREGON 



A somewhat complex pattern of special for- 

 est tax legislation in part modifies, and in part 

 replaces, the property tax as it applies to forest 

 land and timber. The Western Oregon Ad Va- 

 lorem Tax adopted in 1961 (Oregon Revised 

 Statutes 321.605) is applicable to lands lying 

 west of the Cascade Mountains. 1 The Act modi- 



1 Amendments and regulations thereunder applicable 

 to the tax year 1968-69 are not reflected in the follow- 

 ing material. See Chapter 543 Laws 1967, approved 

 June 30, 1967. 



fies the application of the property tax for both 

 land and timber. The true cash value of forest 

 land continues to be determined under the gen- 

 eral statutes relating to the property tax except 

 that so long as the primary use of the area re- 

 mains forest land, it is to be valued as such. 

 The true cash value of timber is to be deter- 

 mined according to the provisions of the Act. 



The Eastern Oregon Severance Tax also 

 adopted in 1961 (ORS 321.405) is applicable 



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