Wetland Resource Center, L.L.C. V. Marion County AuditorEstablishing entitlement to, reduced tax valuation under the CAUV program, and the county auditor makes annual determinations about CAUV eligibility. R.C. 5713.31-.38; see Hardy v. Delaware County Bd. of Revision, 106 Ohio St. 3d 359, 2005-Ohio-5319, 835 N.E.2d 348. … Doc Retrieval April 2012 Sales Tax MapOhio Department […]