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penalties applied to deferred taxes on land removed from the use value taxation program be increased from five per cent to “at least” the rate on delinquent taxes. Norris advised against extending the rollback period past Five years, adding a residency stipulation or requiring that a land owner earn a set percentage of income from farming before including property in land use. . ' '. i.> ' -*
Speaking ’to ^ the ’ Agriculture and Forestal Districts Act, Norris proposed:
—guaranteeing use value taxation in a district even if the locality hasn’t adopted a land use tax ordinance,
—allowing irregular boundaries in a district as long as its land remains' “contiguous and continuous,”
—permitting agriculturally significant land that is noncontiguous with an area of less than 500 acres to contract with local government to form a modified district,
—changing district application procedures to follow precisely the procedures for rezoning.
“Counties need to be able to phase growth in an orderly fashion,” said Norris. To achieve this goal, he proposed tying approval of development to the capital improvements needed to finance it. "This will give the county a handle to control and manage growth,” he concluded.
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