Hardy v. Delaware County Board of Revision

{¶ 1} The owners of five adjoining parcels of land in Delaware County challenge the county auditor’s conclusion that the land did not qualify for a reduced property-tax rate for tax year 2002 under the Current Agricultural Use Value (“CAUV”) program described in R.C. 5713.30 through 5713.99. The property in question — identified in the Delaware County Auditor’s records as parcels numbered 419-130-01-001-000, 419-130-01-002-000, 419-130-01-003-000, 419-130-01-004-000, and 419-140-02-006-000 — covers approximately 240 acres in the Delaware City School District.

{¶ 2} The county auditor’s office…