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Act if such forest land satisfies the requirements of the Land Use Act...definition of land devoted to forest use...minimum size of such land and local assessing officer’s determination that land meets (established) criteria,” Carter read from the opinion.
This conclusion didn’t cause the Supevisors any apparent problem. Nor did the Attorney General’s assertion that land within a district qualified for use value assessment and taxation whether or not a local land use ordinance has been adopted. What Carter couldn’t explain was a notation by the Attorney General that no tax deferral or relief could be granted ‘‘except by ordinance adopted by the (local) governing body.”
No Definition
Of Ordinance
The opinion received by Carter on Thursday failed to define “ordinance” or state whether approval of an AF District constituted an “ordinance” and thus met qualifications for granting use value taxation.
If use value taxation is granted without an “ordinance,” wrote Troy, such action would contravene the Virginia Constitution and would be unconstitutional. He continued that the AF District Act could be interpreted to merely give eligibility for tax deferral 01
relief to property within ar
approved district.
85.6%