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assessment. He predicted that assessments here will increase by about 12 times under 100 per cent appraisal, climbing higher on land than on buildings.
He suggested use value taxation as a means of equalizing the expected shift in tax burden so that it remains equally shared by land and buildings.
In acting on the supervisors’ request for a land use taxation ordinance, the planning commission must first draw up the legislation, hold its own public hearings and forward a recommendation to the governing body. Then the supervisors must in turn schedule additional public hearings before use value can become law in Rappahannock.
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