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(Continued from Page 1) —usually at the4 recommendation of the supervisors—and trained by the department of taxation.
The board of equalization can’t reassess. Jordan emphasized. “They can’t give a blanket order to raise or lower all assessments ten per cent. They have to consider each assessment on a caseby-case basis...But that doesn’t mean that every piece of pasture land in Rappahannock County must be appraised at $300 an acre.” Jordan noted.
He explained that the constitutional mandate calls for assessments to reflect fair market value and this will set value of some pasture land at $300 an acre while another parcel may be valued at $1,500 an acre.
He noted that appraisals have to be within 70 per cent of the county’s actual sales ratio.
90.8%