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proposed raising me penany on roll-back taxes applied on land dropping out of the use value program to the maximum allowed by law. Under enabling legislation, the penalty can’t be greater than the penalty applied to delinquent taxes. The board voted unanimous support to Baldwin’s and Wood’s suggestion, agreeing to raise the rate applied to delinquent taxes to 12 per cent if legally permissable.
Noting that land use must be adopted by July 1 in order to be effective in the 1982 tax year, the supervisors set the date for public hearing on the proposed ordinance for May 7. The vote to either adopt or reject use value taxation will come at the board's June 1 meeting.
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