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is difficult since that county underwent a reassessment at 100 per cent fair market value after adoption. The rate in 1973 before land use was $3.75 on 20 per cent of assessed value, according to Payne.
A staff of two administers Fauquier’s land use program, taking approximately one hour to process an application for use value taxation. The county levies an application fee of $30 plus 15 cents per acre with no annual revalidation charge.
Commissioner of Revenue Alice Jane Childs emphasized, however, that it is necessary to reapply for land use if there’s a change in ownership or acreage for a participating parcel. Using a 100 acre parcel as an example, she explained that should one acre be sold, the land owner must reapply—and pay the application fee—on the balance of 99 acres. With this approach, she said, administration costs, estimated at ap
94.8%