Senate Bill 36

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General Assembly

132

Short Title

Specify how value of agricultural land is computed 
Show Long Title
Long Title To amend sections 5713.31, 5713.34, and 5715.01 of the Revised Code to require that the computation of the capitalization rate for the purposes of determining CAUV of agricultural land be computed using a method that excludes appreciation and equity buildup and to stipulate that CAUV land used for a conservation practice or enrolled in a federal land retirement or conservation program for at least three years must be valued at the lowest of the values assigned on the basis of soil type.

Version

As Passed by the Senate

Legislation Text

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Subjects

AgricultureTaxation

Committees

House Ways and Means Committee
Senate Ways and Means Committee
 
 

Primary Sponsors

Cliff Hite
 

Cosponsors

SENATORS
Kevin Bacon
Troy Balderson
Bill Beagle
Edna Brown
Dave Burke
Bill Coley
Matt Dolan
John Eklund
Randy Gardner
Bob D. Hackett
Frank Hoagland
Jay Hottinger
Matt Huffman
Frank LaRose
Peggy Lehner
Sean O'Brien
Larry Obhof
Scott Oelslager
Bob Peterson
Vernon Sykes
Charleta B. Tavares
Cecil Thomas
Joe Uecker
Sandra R. Williams
Steve Wilson
Kenny Yuko
 
 
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