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district must be comprised of 500 acres, although the properties included may be owned by different people, while five-acre parcels qualify for use value under a countywide ordinance.
Supervisor Wood noted that not all farmers have 500 acres or are located within mite? of <n*- agricultural district that they may join.
No Benefit Now
With Rappahannock's current assessments, property owners would derive no benefits from land use.
As an example, compare Rappahannock to neighboring Orange County. According to Joseph Samuels, commissioner of revenue in Orange, land values there for property not receiving land use run from $400 to $1,500 per acre with the average at about $800 under 100 per cent fair market value assessment. Applying that county’s current tax rate of 50 cents per $100. taxes on an acre work out to an average of $40.
According to Samuels. Orange follows state recommendations, based on soil types, to determine the value of property receiving use value taxation. The state
80.8%