Dircksen v. Greene County Board of Revision

{¶ 1} Appellants, Daniel and Debra Dircksen, are the owners of a 26.25-acre parcel of land in Sugarcreek Township, Greene County, which contains about five acres of cropland and about 21.25 acres of noncommercial timber. The Dircksens contend that their 26.25-acre parcel should be valued for taxation at its current agricultural-use valuation (“CAUV”). We disagree.

{¶ 2} The Dircksens own three contiguous parcels of land, which until tax year 2003 were valued for taxation on the basis of their CAUV. However, for tax year 2003, the Greene County Auditor revoked the CAUV status of all three…