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Which Ohio government entity is responsible for establishing the CAUV value tables used to assess agricultural land?

Correct Answer

A) The Ohio Tax Commissioner

The Ohio Tax Commissioner establishes the CAUV value tables based on soil productivity, commodity prices, and capitalization rates. These statewide tables are then used by County Auditors to assess qualifying agricultural parcels.

Answer Options
A
The Ohio Tax Commissioner
B
The County Auditor of each county
C
The Ohio Department of Agriculture
D
The Board of Revision in each county

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Related Topics & Key Terms

Key Terms:

CAUVtax_commissionervalue_tablesagricultural_assessment
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