Lands certified as eligible by the division
chief for
taxation in accordance with section
5713.23 of the Revised Code
prior to November 7, 1994 shall remain certified as long as those lands comply
with rule
1501:3-10-07
of the Administrative Code. No lands shall be certified as eligible by the
division
chief
pursuant to section 5713.23 of the Revised Code
after the effective date of these rules unless lands meet the minimum
qualifications of forest land and comply with the requirements of these
rules.
(A) The forest land to be
certified shall consist of a minimum of ten
contiguous acres
on
individual or contiguous parcels and shall be: no less than one hundred
and twenty feet wide; accessible for management and; meet the definition of
forest land as specified in paragraph
(L)
(P)of rule
1501:3-10-01 of the
Administrative Code.
(B) The forest
land to be certified shall have a forest management plan per rule
1501:3-10-04
of the Administrative Code.
(C)
Forest plantations are eligible for certification
that
meet the definition in paragraph (R) of rule
1501:3-10-01 of the
Administrative Code.
one calendar year after
planting.
(D) If
buildings exist on the forest land, the areas that are in total occupancy by
the buildings shall be excluded prior to determining classification. In the
cases of a homesite, a minimum of one acre shall be deducted from the total
acreage prior to classification. Acreage contained in streams, rivers, utility
and railroad rights-of-way and
, roads, and other
non-forested strips shall be deducted from the forested acreage where
these non-forested strips
they exceed, on average, one hundred twenty feet
in width. Natural or man-made lakes and ponds shall be deducted where said
structures exceed one acre in size. Non-forested
strips, as described above, more than one hundred twenty feet in width, shall
be considered a break of contiguous forest land and each area shall be
considered for eligibility separately. If acreage deductions are made
from forest land pursuant to this paragraph, the remaining acreage must be a
minimum of ten acres.
(E) Property
lines and boundary lines between forest land to be classified and forest land
not to be considered for classification shall be visibly marked by the owner
prior to examination. The markings shall be made by one of the following:
blazing of trees with paint, or installation of fence, posts or stakes.
or metal or plastic signs
measuring at least 4 inches by 4 inches square or having a four inch
diameter. Each mark shall be visible from the
adjacent mark and no farther than sixty-six
one hundred
feet apart. Posts or stakes used to meet the requirements of this paragraph
must have a height of at least four and one half feet above the ground and be
of a material that has a life-span of at least ten years when subject to the
natural elements including but not limited to decay and
photo-degradation.
(F) Lands from
which a merchantable forest product has been cut or removed within three years
prior to the time of application will be eligible for certification only if
: (1) the cutting or removal was accomplished under
a forest management program as prescribed in an approved forest management plan
designed to provide for the continuing production of merchantable forest
products, or (2) in the absence of a forest management plan, the
removal resulted in an acceptable silvicultural practice as determined in the
sole discretion of the division, or the landowner
implements practices prescribed by the division to address the improper
harvesting. The requirement of this paragraph is waived if the removal of
the merchantable forest product was accomplished under a previous owner.
(G) Before forest land can be
certified eligible under this rule,
the owner must
demonstrate the intent to engage in management by completing a prescribed
silvicultural activity.
the owner must affirm
intent to engage in management as defined in paragraph (V) of rule
1501:3-10-01 of the
Administrative Code, and must have completed the marking of property lines and
boundary lines between forest land to be classified and forest land not to be
considered for classification, as specified in paragraph (E) of this
rule.
(H) The owner of certified forest
land so certified after the effective date of this rule must attend a minimum
of eight hours of owner training approved by the chief within five years of the
certification date of the forest land. At least six hours of the training
required under this paragraph shall be of a core curriculum provided by an
entity approved by the chief. The chief shall publish a list of entities
approved under this paragraph.
