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subject to the same five-year roll back tax that applies to agricultural land. “But you can’t raise a grove of trees in five years so I’m sure that will be raised to ten or 15 years,” said Beard.
“Forest land owners who withdraw and develop their property will be penalized for a 15-year roll back...at a higher rate of interest.”
In addition, Beard predicted that income from the land may also become a factor in determining eligibility for land use.
Even with loopholes tightened. Beard said he didn’t view use value taxation as a tool for all localities that face growth pressures.
“Not every county can afford land use. How do you pay for services if you put the whole county in?” he asked. He noted that three of the four counties in his district—Madison, Orange and Rappahannock—would have problems adopting land use because they have no significant industrial development.
One Exception
Culpeper County, he continued, was fortunate to have a 50-50 balance between industry and agriculture. “Industry is carrying the weight for us to go into land use,” he maintained. Beard, a resident of Culpeper, noted
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