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agricultural and forcstal district.
Under enabling legislation passed by the General Assembly, qualifying land in an approved agricultural district is automatically eligible for use value taxation whether or not the locality has adopted a use. value taxation ordinance. *
With use value taxation, land that qualifies is taxed on the basis of its value in agricultural production rather than its speculative value or potential worth in subdivision lots.
Whether in an ag district or under a county-wide use value assessment ordinance, land must meet certain criteria. including specifications on length of time in agricultural use and productivity, to be eligible for use value benefits. The major difference between the two is that an ag
84.6%