Property Valuation

In Ohio, CAUV stands for Current Agricultural Use Valuation. Under CAUV, farmland is taxed based on:

AIts full market value if developed
BIts value based on agricultural productivity and income, not development potential✓ Correct
CA flat rate per acre set by the state legislature
DThe original purchase price paid by the owner

Explanation

Ohio's CAUV program taxes qualifying farmland on its agricultural use value rather than its market value for development. This reduces property tax burdens on Ohio farmers.

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