Fife, et al. v. Greene County Board of Revisions, et al., 900 N.E.2d 177 (Ohio Sup. Ct. 2008)

(defendant improperly concluded that plaintiff's property did not qualify as current agricultural-use valuation status; property met the requirements because it consisted of more than 10 contiguous acres that satisfied regulatory standards; 19-year gap between timber harvests did not defeat the plaintiff's claim because the plaintiff met the standard of showing a discernible modicum of activity designed to further growth of timber for commercial purposes through activity establishing such purpose).

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