Siebenthaler Co. v. Montgomery County Board of Revision

I fully concur with Judge Brogan’s analysis and opinion as I believe the statute and the facts before us compel the result reached. However, a further comment is appropriate in view of that result.

Section 36, Article II of the Ohio Constitution states that “laws may be passed to provide that land devoted exclusively to agricultural use be valued for real property tax purposes at the current value such land has for such agricultural use.” (Emphasis added.) The provision was intended “to give relief to farmers whose land was slowly being engulfed by commercial land through the growth of towns…