Ohio Court of Appeals May 17, 2004, No. 9-03-51. (Wetland Resource Center, L.L.C. v. Marion County Auditor)

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, LLC (“WRC”), qualified for a reduced tax valuation under the current agricultural use valuation statute (“CAUV”), R.C. 5713.30 et seq.