WETLAND RESOURCE CTR., L.L.C. v. MARION CTY. AUD.

No. 9-03-51.

157 Ohio App.3d 203 (2004)

2004-Ohio-2470

WETLAND RESOURCE CENTER, L.L.C., Appellee, v. MARION COUNTY AUDITOR, et al., Appellants.

Court of Appeals of Ohio, Third District, Marion County.

Decided May 17, 2004.


Attorney(s) appearing for the Case

Kevin R. Hall, Marion, for appellee.

Susan M. Bruder, Marion County Assistant Prosecuting Attorney, Marion, for appellants.


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, L.L.C. ("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...

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