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By DAPHNE HUTCHINSON
Rappahannock New* Staff Writer
“Take the strength of agriculture away from this nation and we just might be a second rate power...I'm not sure if use value taxation will preserve agriculture but it’s something positive that can be done.,” said Newbill Miller as the Rappahannock planning commissioners at Wednesday’s meeting voted unanimously to recommend lhat the county supervisors adopt a use value taxation ordinance.
Under enabling legislation passed by the Virginia General Assembly as a tool to combat the disappearance of farm land to more urbanized uses, localities may opt to tax agricultural, horticultural, forestal and open space land at its use rather than speculative value.
In other words, a county may choose to assess property taxes on land based on its worth in apple, corn or limber production rather than its worth as a subdivision lot.
With use value taxation, worth per acre is determined by the actual production capacity of the land. A locality tnay make its own determinations or use figures established by the Slate Land Evaluation Advisory Committee.
To qualify for land use, applicants must meet criteria on minimum acreage. Under the agricultural category, parcels must be five acres or larger and have been in agricultural use for the five previous years. Horticultural and open space parcels must also be a minimum of five
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