ohms refers to resistance and not impedance.

Impedance is only converted to ohms when calculated in a formula at a given frequency, which we can assume to be 60 cycles but varies whether single phase vs triple phase, and transformer core construction. But I understand what you are saying, and you have helped me many times with electrical issues, for which I am always thankful.
Well sort of. Yes impedance is frequency dependent. But you don’t really convert impedance to ohms. Keep in mind resistance is specified in ohms. Reactance is specified in ohms. But resistance is not reactance.
We use R to represent resistance in ohms.
We use X to represent reactance in ohms.
We use Z to represent impedance in ohms.
And reactance can be capacitive or inductive.
Inductive reactance goes up with frequency
Capacitive reactance goes down with frequency.
Resistance is not frequency dependent.
There is a phase relationship between current and voltage.
It AC circuit analysis we use Eli the ice man to remember voltage (E) leads (L for inductor) current (I) and current (I) leads in a capacitor (C) the voltage (E). I have typed that out a bit clunky but I hope the point is made.
We can perform simple calculations at 60 Hz for ground rods using resistance only.
When we do transient analysis for lighting (which contains high frequency energy). The low values of capacitance in the contact with earth and the low values of inductance that occur when the ground wire makes bends become influential enough to warrant consideration. Again this is due to the higher frequency components of lightning and transient surges.
So ground rods get looked at differently for different analysis