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receiving land use must conform to the locality's comprehensive plan. If the property is changed to a use which doesn’t qualify for preferential assessment, the difference between fair market value taxes and use value taxes plus 10 per cent interest for a five-year rollback period becomes due.
The supervisors agreed to include all categories allowed by the state—agricultural, horticultural, forestal and open space—in the use value ordinance.
Concerned with covering costs of administering the program, they proposed an application fee of S50 plus 15 cents per acre. In addition, under the suggested or
90.5%