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be concurrent with the reassessment. continued Roberg. He advised the supervisors to delay enacting use value until the next reassessment if they can’t meet the June 30 deadline.
The problem in Rappahannock, according to supervisor chairman E. P. Luke, is that the county has such a limited tax base that there's no palce to shift the tax burden if use value taxation is instituted.
“We don't want to shift it from the land to the houses,” agreed supervisor H. B. Wood.
Forberg acknowledged that the property owner with the large tract of land will be the real beneficiary under use value taxation as well as feeling the greatest impact from the reassessment if use value isn’t adopted. “The fellow with a house and land of equal value is not even going to know there’s been a reassessment,” he said.
According to the commissioner of revenue, the highest assessment on
89.6%