noted.

noted.

Madison allows preferential tax treatment on all four classes permitted under state enabling legislation—agricultural, forestal, horticultural and open space—although Nichol reported that the county has not yet received an application for open space.

She set costs for administering the program at “a lot,” maintaining that administration expenses weren’t covered by the $20 per parcel application fee after the first year or two of the program’s operation. “It would take one person fulltime if we weren’t nice, 1 reckon," Nichol said, adding that she would never advise another commissioner ol revenue to be as accommodating as she was in accepting the added work land use brings. “It really needs a full-time girl,” she maintained.

As for impact that use value taxation has on the conversion of farm land to more intensive uses, “I can’t see one bit of difference in the world,” Nichol said.

Similar to what Rappahannock proposes to do, Madison began its land use program the same year that the county’s 100 per cent fair market value assessment became effective. That was four years ago in 1978 with a tax rate of 50 cents per $100. The following year Madison’s tax rate went up to 55 cents per $100 and has stayed there since with no raise anticipated for 1982, according to Nichol.

No Debate

Unlike Rappahannock, land use sparked no public interest in Madison. “Nobody attended the public hearing but a few farmers,” the commissioner of revenue recalled, adding that the program still causes little controversy or debate.

Clarke’s commissioner of revenue Mary Rhoden likes the land use program. “It’s a lot of extra work but it's a

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