Tracts of land, 10 acres or larger, can qualify for CAUV if they are devoted exclusively to commercial agricultural use. Smaller farms are eleigible if the average yearly gross farm incomes for the past three years $2,500+ from agricultural products. Recent large increases in the CAUV of Ohio farmland have resulted in high property taxes for most farmland owners. Read the full article available at http://ohioagmanager.osu.edu/news/index.php#cauv