The purpose of this thesis is to research the use of the tax incentive known as Current Agriculture Use Value in Delaware County, Ohio. Delaware County is one of the most urban counties in the nation. As this happens, a rural-urban fringe has developed which has caused the need to plan for the future of the urbanizing region. Research of tax and land ownership records in Kingston and Orange Townships offers perspectives for past, present, and future changes in the geographical land ownership and development patterns. The structure of Current Agriculture Use Value (CAUV) has enabled some absentee landowners and large developers to abuse the purpose of the tax incentives, which is keeping agriculture a viable livelihood in the number one growing county in Ohio. The analysis of tax records and geographical distribution of land ownership and CAUV enrollment allows for an evaluation of the economic, environmental, and social importance of agriculture.