Commissioners deny late present-use value application for Oak Hill Township parcel

The Granville County Board of Commissioners voted to deny a late present-use value (PUV) application for a 117.09-acre parcel in Oak Hill Township during their Jan. 5 meeting.

Tax office presenter (Speaker 6) told the board the parcel’s ownership changed in May 2025 when Pamela and William Askew each transferred 1% ownership to Betty Ann Askew and Linda Purnell, triggering a requirement to file a new PUV application. The tax office said it mailed a courtesy letter requesting a new application and a forestry management plan within 60 days; no application arrived within that period and deferred taxes were billed after the property was disqualified. “The applicant has not met the standards for good cause in my opinion,” Speaker 6 said, recommending denial under county policy and statute.

Commissioners asked follow-up questions about when the county mailed the notice and whether a forestry management plan was on file. The presenter said the last PUV application from the property holders dated to 2005 and that no current forestry plan is on file. Speaker 3 clarified that any transfer of ownership, even a percentage, triggers the requirement for a new application.

Following the presentation, Speaker 7 moved that the board deny the late PUV application, and Speaker 8 seconded. The board approved the motion by voice vote; the official tally was recorded as a voice vote and the presiding officer stated, “Ayes have it.”

No statutory citation was provided in the meeting transcript beyond references to "statute" and the county's adopted 'good cause' policy. The record shows the denial was a formal board action; the tax office noted that approval of a late filing would require board action under the county's good-cause standard and applicable statute.

Next steps: the county will proceed with the tax-office billing and the applicant may pursue any remedies available under the statute or county policy.