What qualifies as land devoted exclusively to agricultural use?

Land devoted exclusively to agricultural use qualifications include:

  • It qualifies if more than 10 acres were devoted exclusively to commercial production of filed crops; tobacco, fruit, vegetables, timber, nursery stock, ornamental trees, sod or flowers; or if it qualified for a land retirement or conservation program under an agreement with the federal government.
  • If less than 10 acres, it qualifies if, during the past three years, it produced a gross income of at least $2,500 each year or has an anticipated gross income of such amount during the current year.

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1. What are some of the major advantages of the C.A.U.V. program?
2. What are some of the disadvantages?
3. Are all farms in Ohio used exclusively for agricultural purposes eligible to be taxed on their current agricultural use value?
4. Will all farms be automatically reappraised on a C.A.U.V. basis?
5. What does an owner have to do to be taxed on the Current Agricultural Use Value?
6. What qualifies as land devoted exclusively to agricultural use?
7. Do you have to own a farm for three years before you can apply?
8. How often is real estate appraised for tax assessment purposes?
9. Is tax value the same as appraised value?
10. How were farms valued before this law was enacted?
11. How does C.A.U.V. appraisal differ from fair market value?
12. Will some farms have lower appraised values using the C.A.U.V.?
13. Are the terms "tracts," "lots" and "parcels" used interchangeably?
14. Some land used exclusively for timber production has been taxed at a lower rate for many years. How does this affect the new act?
15. What are the liabilities if incorrect information is given?
16. What happens if the land is converted into a non-qualifying use?
17. What causes one to become subject to recoupment?
18. Do golf courses qualify under C.A.U.V.?
19. Does raising race houses or saddle horses qualify?
20. Does a greenhouse qualify?
21. Does a garden store qualify?
22. Does aquaculture qualify?
23. Does apiculture qualify?