Any tract of agricultural land of 10 acres or more which has been in agricultural use for the last three (3) years is eligible. A smaller tract may by included in this program if the tract produced an average income of $2,500 or more from sales of agricultural products during the previous years or if there is an expected gross income of that amount.
The land must be devoted exclusively to agricultural use.
The county auditor is required to review each parcel in CAUV to see if it meets the requirements. If it does not, the auditor is required by the Ohio Revised Code to remove the property and recoup the taxes.