Wetland Resource Center, L.L.C. v. Marion County Auditor

Cupp, Judge.

{¶ 1} Defendants-Appellants, the Marion County Auditor and the Marion County Board of Revision, appeal from a judgment of the Marion County Common Pleas Court, finding that plaintiff-appellee, Wetlands Resource Center, LLC (“WRC”), qualified for a reduced tax valuation under the current agricultural use valuation statute (“CAUV”), R.C. 5713.30 et seq. Appellants contend that the trial court wrongfully interpreted R.C. 5713.30(A)(1) to include, within the definition of “land devoted exclusively to agricultural use,” federal conservation programs under which the landowner receives…