TYACK, Presiding Judge.
Rocky Fork Hunt & Country Club ("Rocky Fork") submitted an application, pursuant to R.C. 5713.31, to Franklin County Auditor, Joseph W. Testa, requesting current agricultural use value ("CAUV") status for certain acreage known as Parcel 19. The application pertained to tax year 1992. The auditor denied the application, indicating that Parcel 19 was not devoted exclusively to commercial agricultural use. Rocky Fork appealed the denial to...
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