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u.o.t.y means UNDERSTATEMENT OF THE YEAR. It is used to emphasize certain statements. It can be used instead of sarcasm.
For instance:

person 1: I heard your going out with bob.

Person 2: EW!!!! and thats u.o.t.y

person 1: hah, you had me worried there.
by RiaB July 21, 2005
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