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(Continued from Page 1) the machine, property transferred recently will have to be reassessed under the old discounted rate, Scoggin said.

The county can avoid extra cost of implementing the new assessment values next year by saving the tapes already on the computer, Luke pointed out. “I think we should retain the old assessment values as long as we can." he added.

‘‘Forever if possible," Wood interjected.

“$900 more—1 say that’s certainly worth the. difference," the chairman continued.

Supervisor Dick Latham said he also favored retaining the old assessments for 1981 to allow time to get a use value assessment ordinance and other details ironed out.

Objection To Delay

"I'm not saying we should push the reassessment board but I think we should follow through with this," said Hubert Gilkey, noting that appraiser Jerry Hall took only three weeks to hold his hearings with landowners. "1 would like to see us go ahead with what we have and use the new figures this year," he said.

Wood maintained that land use taxation which can't be implemented this year is tied into the whole tax package and is a necessary component for equalization of land values.

"In essence, we’ve had land use in Rappahannock even though it hasn’t been on the books." Gilkey responded, referring to the county's tax rate, the lowest true rate in the state.

"While you're discussing land use. John Capelle (executive director of the Rappahannock-Rapidan Planning District Commission) has advised us that 62 percent of the land in Rappahannock County is in the S1 (X) an acre bracket." the commissioner of revenue reported.

(Under use value assessment, qualifying land is taxed on the basis of its use value as opposed to speculative market value. To determine assessment for use value taxation, the state’s special advisory committee has established suggested ranges for land worth, based on productivity and soil type.)

Scoggin noted, however.