How does it work?

Under the Current Agricultural Use Value (CAUV) program, farmland is valued based on soil types rather than the "best and highest use". To establish valuation, soil surveys are conducted to determine various soil types and the amount acreage of particular soil types. Each soil type has a pre-assigned value set by the state. The CAUV program does not reduce the valuation of buildings or the minimum one-acre homesite that lies beneath the buildings.

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1. What is it?
2. Who qualifies?
3. How does it work?
4. How to sign up?