Fife v. Greene County Board of Revision

{¶ 1} Appellants, Greene County Auditor and Greene County Board of Revision (“the county”), appeal from a decision of the Board of Tax Appeals (“BTA”) in which the BTA reversed the board of revision and found that two parcels owned by the appellees, D. Mark Fife and Patricia Fife, qualified for current agricultural-use valuation (“CAUV”) pursuant to R.C. 5713.30 and 5713.31. The two parcels at issue comprise 18.7 acres. Of these, the owners devote approximately one acre to their house and grounds and about three acres to pasture for grazing cattle.

{¶ 2} About 14.2 acres at the site are…