As used in sections 5713.22 to 5713.26 of the Revised Code, "forest land" consists of any land bearing a stand of trees which the chief of the division of forestry determines is suitable for classification under such sections.
Ohio Rev. Code Ann. § 5713.22
Taxation of forest lands - forest land defined
Effective: September 1, 1976; Latest Legislation: House Bill 972 - 111th General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.