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Templates
Agriculture
Form DTE 109 - Jan 2019

Form DTE 109 - Jan 2019

Initial Application for the Valuation of Land at Its Current Agricultural Use

Form DTE 109 application is to be used by the landowner to file for the Current Agricultural Use Value (CAUV) program.

Originally published by: lakecountyohio.gov

Used 124 times

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Frequently asked questions

This application is to be used by the landowner to file for the Current Agricultural Use Value (CAUV) program pursuant to Ohio Revised Code section 5713.31. Under this program, the taxes on qualified land are based on the agricultural use of land instead of its development potential. Only “land devoted exclusively to agricultural use” may qualify
Argicultural landowners, including, but is not limited to, any person owning a fee simple, fee tail, life estate interest or a buyer on a land installment contract
The initial application for the current tax year must be filed with the county auditor’s office after the first Monday in January and before the first Monday in March.

Used 124 times