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In addition to the elimination of levies on farm machinery and livestock, the supervisors also removed taxes on household belongings and merchants capital for a total of S10 million that must be shifted to real estate, he continued. If land use taxation is adopted as well, “we might want to put some of that back or we might not want to allow all fouf categories of land use,” Luke said. The supervisor chairman called for more discussion before a decision is made to adopt use value taxation because "either way we go, it’s going to be an important step for this county.”
Sharon Kilpatrick charged that Luke was not being very fair in his remarks. “You’re making it as confusing as possible and you’re doing most of the talking,” she said.
‘‘The state of Virginia allows only two ways to preserve agricultural land and this is one of them," Kilpatrick said. She agreed that. in essence Rappahannock had land use taxation before the recent 100 per cent fair market value assessment with appraisals formerly set much higher on houses than on land. “Now with fair market value, the tax burden has been shifted back to the land. All that land use taxation will do is move it back.off the land for those who qualify," she said.
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