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conservationist Memory Porter asked if land use taxation would be available under an ag district even if the locality did not have a local ordinance providing for the tax break. Land use taxation is governed by two separate laws, according to Jacks. The Ag District Law does not require a comprehensive plan or local land use ordinance before a district is created.
The Ag District Law makes provision that use value taxation shall apply within a district, noted Marshall. He questioned whether it wouldn’t also have to apply outside the district.
“The constitution says that a single class of subjects must be taxed uniformly,” said Marshall. He maintained that a locality may be guilty of discrimination if it taxed some farm land at use value and other similarly classed farm land at fair market value.
“Where does the answer come from?” asked Ms. Porter.
“The courts,” replied Jacks. He added that the Attorney General had been asked for but had not released an opinion. He attributed the delay in part to a difference of opinion on the issue within the Attorney General’s office.
Marshall answered an Orange farmer that the county Supervisors could exclude forest land from Agricultural and Forestal Districts just as they had from a county-wide land use taxation ordinance.
He noted that a question existed in regard to horticultural land. Horticulture is listed in types of land eligible for land use taxation but not mentioned in the Agricultural and Forestal District Law, according to Marshall “There is a question if land use could be applied on horticultural land
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