personal property taxes. “SI million in local money has

personal property taxes. “SI million in local money has got to come from somewhere...How much shifting will be politically acceptable?” he asked.

Luke noted that Rappahannock will face increased demands for money next year for the schools and to purchase a landfill site. “We've got to have a landfill by July 1, 1981. We don’t have any money to buy a site. We'll have to pay for it with taxes over the next few years.”

Luke suggested dropping the personal property tax on household goods and livestock, taxing farm machinery and merchants' capital at a lower rate and taxing a percentage of the finance value of automobiles. He emphasized that a determination on the actual tax rate couldn’t be made until after the supervisors draw up next year’s budget.

After the county completes its reassessment at 100 per cent fair market value and institutes use value taxation, then the entire tax structure should be re-examined and further changes considered, according to Luke. Even with differing opinions on the proposed tax changes, “everyone agrees that they want to keep this county in a general agricultural situation.” he added. "We’ve only got so much tax base to use to keep it that way.”

Drop Merchants Tax

First stating that he didn’t want to put an unfair burden on residents who must drive to work outside the county, supervisor Dick Latham proposed eliminating personal property taxes on farm machinery and merchants' capital as well as on livestock and household goods. Keep taxes on “what you know you can see—real estate and vehicles,” he advocated. “If land taxes must go up, so be it.”

“Take some of these young men and women off welfare and make them go to work. That will save us some tax money.” interjected K. P. Grigsby, his suggestion meeting with muttered agreement from the audience.