Ohio Code > Chapter 5713 > § Section 5713.22 Ohio Code 5713.22 – Taxation of forest lands – forest land defined Current as of: 2023 | Check for updates | Other versions As used in sections 5713.22 to 5713.26 of the Revised Code, “forest land” consists of any land bearing a stand of trees which the chief of the division of forestry determines is suitable for classification under such sections. Previous sectionNext section Chapter 5713 Contents Ask a question, get an answer ASAP!