CAUV


Also found in: Medical.
AcronymDefinition
CAUVCurrent Agricultural Use Value (farmland valuation)
CAUVCongenital Absence of Uterus and Vagina
References in periodicals archive ?
IMPACT OF THE CAUV ON THE PROPERTY TAX BASE AND REVENUE
In order to estimate the impact of the CAUV assessments in Wayne County on the taxable property tax base the difference between the estimated taxable market value and the taxable CAUV was calculated for each property.
The estimated impact of the CAUV program on the property tax base of the properties examined falls in the middle of other estimates of the impact of use value assessments on the property tax base in other states.
Assigning the appropriate tax rate to each individual property and multiplying it by the taxable CAUV assessment for each property indicates that these 6,698 properties generated $5,143,857 in property tax revenues in 2011.
These two metrics are used to analyze the impact of the CAUV program of preferential property tax treatment of farm land in Wayne County Ohio.
The coefficient of dispersion for CAUV assessments is 43.0%.
DISTRIBUTIONAL CONSEQUENCES OF CAUV PREFERENTIAL ASSESSMENTS
There are a number of dimensions to explore when analyzing the distributional consequences of the CAUV program in Wayne County.