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For the eight soil categories recognized by the Soil Conservation Service, a state advisory committee sets a range of values for taxation based on the land’s net productive earnings, according to Forberg. If the use value of class three land is X number of dollars, then the use value of class two land will be 35 per cent more than that figure and the use value of class one land 50 per cent more, he explained.
Forberg emphasized that the range set by the state advisory committee is suggested only and that the county can set its own range based on the productive capacity of land in Rappahannock.
“In my opinion, land use taxation ought to be adopted concurrently with 100 per cent assessment,” Forberg stated.
93.5%