Ohio > County (Court Of Common Pleas) > Geauga > Auditors Office
Initial Application For The Valuation Of Land At Its Current Agricultural Use DTE 109 - Ohio
| Initial Application For The Valuation Of Land At Its Current Agricultural Use Form. This is a Ohio form and can be used in Auditors Office Geauga County (Court Of Common Pleas) . |
|
||||||
 Get this form for FREE as a print-only pdf |
|||||||
|
Tracy A. Jemison, AAS Geauga County Auditor APPLICATION INSTRUCTIONS FOR GEAUGA COUNTY C.A.U.V. PROGRAM 1. It is recommended that you come into the Geauga County Auditor's Office to fill out and file this application. Staff is available to answer any questions you may have on the application or the C.A.U.V. Program and our office may need to ask some questions concerning your farm. It is simpler for all if we fill it out together. Please call for an appointment. 2. The Auditor's Office will print a soil map through our new mapping system that will be needed with your application. Property owners no longer will need to go to the Geauga Soil and Water Service at the Patterson Center in Burton. 3. Complete application form DTE 109. The parcel number can be found on your tax bill. Section number 4 only needs to be completed if the total acreage of the farm is less than ten (10) acres. For Section number 6, complete all three years information requested. Total areas for Section number 6 must equal the total acres of the parcel or parcels being applied for. All parcels being applied for may be included on one application as long as they are contiguous parcels to one farm. 4. The fee for the initial application for the farm program is $25.00 payable at the time application is made. Checks should be made payable to the: Geauga County Auditor. Should, for some reason, your application not be approved, you will receive notification sometime prior to the end of the tax year the application is for. Otherwise, the C.A.U.V. credit will be applied on the tax bill received the following January. A renewal application will be sent each year, sometime in January. It is important that the application be completed and returned to continue qualification for the program. If the property has been sold, either return the renewal application to our office with the information, or forward it to the new owner. There is no fee for renewals. 5. There is a recoupment penalty equal to the tax savings for the past three years if land use changes to nonagricultural use or there is a failure to reapply (O.R.C. 5713). 6. Should any questions arise in completing the application please contact the Auditor's Office for assistance at: Courthouse Annex, 231 Main Street, Suite 1A, Chardon, OH 44024-1293 Tracy A. Jemison, AAS Geauga County Auditor Rev. 1/06 Courthouse Annex, 231 Main Street, Suite 1A, Chardon, OH 44024-1293 (440) 285-2222, 834-1856, 564-7131 - Ext. 1600 or Direct Line: (440) 279-1600 FAX: Fiscal Office (440) 279-2184 * Real Estate/Appraisal (440) 286-4359 Web site: http://www.auditor.co.geauga.oh.us Email: auditor@co.geauga.oh.us Proudly serving the residents of Geauga County American LegalNet, Inc. www.FormsWorkflow.com DTE FORM 109 Revised 1/2000 ORC 5713.31 APPLICATION __________________ COUNTY _______________________ TAX YEAR _____________________ INITIAL APPLICATION FOR THE VALUATION OF LAND AT ITS CURRENT AGRICULTURAL USE File With County Auditor Prior to First Monday in March See Instructions on Back. Type or Print All Information. 1. Owner's Name 2. Owner's Address Street Phone ( City ) State Zip 3. Parcel Number(s) Number of Acres Parcel Numbers(s) Number of Acres 4. If tract is fewer than 10 acres, show the total gross income from agricultural products for each of the past three years. LAST YEAR $ _______________ 2 YEARS AGO $______________ 3 YEARS AGO $_______________ 5. If you have a soil map or aerial map of this farm, please attach a copy of each map. 6. List the acreage in each crop or land use for the past three years: CROPS Corn & Soybeans Wheat & Oats Hay Other: Other: PERMANENT PASTURE WOODLAND HOMESITE(S) ROADS & WASTE OTHER USE: TOTAL ACRES LAST YEAR No. of Acres 2 YEARS AGO No. of Acres 3 YEARS AGO No. of Acres I declare under penalties of perjury that I have examined this application and, to the best of my knowledge and belief, it is true, correct and complete. I authorize the county auditor to inspect its property to verify the accuracy of this application. Signature of owner Date BELOW THIS LINE FOR COUNTY AUDITOR'S USE ONLY RECEIPT FOR PAYMENT OF FEE I hereby certify that owner paid the filing fee of $25.00 on the date this application was filed with me. County Auditor Name of Tax List Taxing District Description Parcel # No. of Acres INSTRUCTIONS FOR COMPLETING INITIAL APPLICATION FOR THE VALUATION OF LAND AT ITS CURRENT AGRICULTURAL USE American LegalNet, Inc. www.FormsWorkflow.com Date filed with County Auditor GENERAL INSTRUCTIONS AND INFORMATION This application is for placing your land in the Current Agricultural Use Value program. Under this program, the taxes on qualified land are based on the agricultural use of land instead of its developed potential. Only "land devoted exclusively to agricultural use" may qualify. See explanation below. If the property ever fails to meet the qualifications or if the owner elects to withdraw from the program, a penalty will be charged equal to three years of tax savings WHEN TO FILE? You must file this application in the county auditor's office after the first Monday in January and before the first Monday in March of the year for which the agricultural use value is sought. The only exception to this deadline occurs during a reappraisal or update year. If the market value of the land increases during the reappraisal or update year, the initial application may be filed anytime before the first Monday in March of the following year. WHO MAY FILE? Any Ohio property owner seeking the reduced tax value for agricultural land may file this application. "Owner" includes but is not limited to any person owning a fee simple, fee tail, life estate interest, or a buyer on a land installment contract. WHAT CONSTITUTES A FARM APPLICATION PURPOSES? An application must be filed separately for each farm. For this purpose a farm includes all portions of land which are worked as a single unit within the same county. Although the tracts, lots, or parcels that make up a farm do not need to adjacent, they must have the same owner(s). WHAT DOES "LAND DEVOTED EXCLUSIVELY TO AGRICULTURAL USE" MEAN? Ohio Revised Code section 5713.30(A) contains the statutory definition of land devoted exclusively to agricultural use. More information about qualifying for the program may be obtained from you county auditor or from the actual text in the Ohio Revised Code. The following is a brief description of the program requirements. Qualified land is subject to a three ye
|
|||||||
