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WETLAND PRESERVATION LTD. v. CORLETT

No. 2011-A-0034.

2012 Ohio 3884

WETLAND PRESERVATION LTD, Appellee, v. ROGER A. CORLETT, CPA, et al., Appellants.

Court of Appeals of Ohio, Eleventh District, Ashtabula County.

August 27, 2012.

Attorney(s) appearing for the Case

Kevin Hall, Hall & Hall, 355 East Center Street, Suite 101, Marion, OH 43302 (For Appellee).

Richard F. Hoffman, 101 E. Sandusky Street, Suite 320, Findlay, OH 45840 (For Appellants).

OPINION

CYNTHIA WESTCOTT RICE, J.

{¶1} Appellants, Roger A. Corlett, the Ashtabula County Auditor, and the Ashtabula County Board of Revision ("the auditor"), appeal the judgment of the Ashtabula County Court of Common Pleas, finding that appellee, Wetland Preservation Ltd ("WPL"), qualifies for a reduced tax valuation under the "current agricultural use valuation" (CAUV) statute, R.C. 5713.30. The Ohio Farm Bureau Federation has also filed...

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