Block · one region of the page, as the scanner read it. It may hold a whole story, part of one, several, or an advertisement; stitching blocks into articles is the next step. Text is supplied OCR.
Page 4 · column 7 of 9 · from the scan, no model involved
maintained mat me tarmer isn’t hit with a penalty for withdrawing from the program and selling out to developers since it is the developer, as the individual who changes the use of the property, who is responsible for paying the rollback taxes.
“The farmer will pay the rollback tax in the value of Mfc land-^-it Vvill belowfer'rfit ■ hfos a rollback tax on it,” countered Miller. He'agreed that land use taxation has drawbacks but maintained that it does help keep the farmer in farming. “It’s a beginning, just a beginning,” Miller said.
“For the past 20 years, Rappahannock County has had de facto land use taxation because of the way the county was assessed," said Sean Kilpatrick. “Without an ordinance (for county-wide use value taxation), we’ll lose what we have enjoyed,” he said.
Growing Population
Kilpatrick added that the latest census shows the county's populations increased 20 percent between 1970 and 1980, reversing an 80 year trend of a steadily declining population. This reversal will increase development pressures, he warned. “Land use taxation says ‘Fellow, if you want to live out here among the apple trees, you’re going to have to help foot the bill!’ ”
Noting that the demand for services is the basis for a land tax. Bill Fletcher said Rappahannock has been very fortunate in being able to restrict development while its neighbors have grown at a tremendous rate. This came about in part because Rappahannock had an unofficial land use tax that didn't force farmers out of business, he said, suggesting that the supervisors at least give use value taxation a try.
If a farmer in a land use program dies, Helen Kilby asked, and his family wants to continue farming, do roll back taxes become due with change in ownership?
Paxton Marshall answered that change in ownership requires that a new application be filed and the application fee be paid (proposed at SS0 plus IS cents per acre in Rappahannock). If there's no change in use, however, the rollback taxes do not fall due, he said.
Population growth that will result from development of farms will cause a “tremendous increase” in taxes for all county residents, said Mitzie Young, pointing to Warren and Loudoun Counties as examples. “Increase the tax base and increase the population and you increase all the costs of government,” she said.
Luke countered that any
91.6%