DTE 109(A)
Rev. 5/13
“Used exclusively for agricultural purposes” means:
A. For tracts, lots or parcels of ten (10) qualifying acres or more used for a commercial agricultural purpose:
1. Land used for commercial animal or poultry husbandry, algaculture, aquaculture or apiculture.
2. Land used for the commercial production of fi eld crops, tobacco, fruits, vegetables, nursery stock, ornamental trees, sod, fl owers or
timber.
3. Land qualifi ed for compensation under certain land conservation or retirement programs with the federal government.
4. Land used for noncommercial production or growth of timber, if it is adjacent to or part of the owner’s land qualifi ed under numbers
1, 2 or 3 above.
5. Land used for biodiesel production, biomass energy production, electric or heat energy production and biologically derived methane
gas production if the land on which the production facility is located is contiguous to or part of a parcel of land under common owner-
ship that is otherwise devoted exclusively to agricultural use, provided that at least 50% of the feedstock used in the production was
derived from parcels of land under common ownership or leasehold.
B. For tracts, lots or parcels fewer than ten (10) qualifying acres: Land used for purposes described in section A, lines 1, 2 and 3 above
qualifi es. However, land used for the purposes in numbers 1 and 2 must show an average annual gross income of at least $2,500 for
the preceding three years or anticipate gross income of $2,500 from such activities during the year in which application is made.
C. According to Ohio Revised Code section 5713.30(A)(4), land that is idle beyond one year, but less than three years, may continue to
qualify if the landowner shows good cause as determined by the board of revision. The landowner is expected to show good cause for
the second and third years. Any parcel that will be idle should be reported to the county auditor. Attach supporting documentation if a
parcel will be idle or there will be a change in use to a parcel.
D. Land that is used for conservation practices and comprises 25% or less of the total qualifying land on the farm.
**Mailing Options** Mail: Stark County Auditor Attn: Annie Miller 110 Central Plz S, Suite 220 Canton, OH 44702
Fax: Attn: Annie Miller (330) 451-7630
Email: almiller@starkcountyohio.gov
