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By DAPHNE HUTCHINSON
Rappahannock New* Stnff filer
Rappahannock landowners may have to bear the full brunt of fair market value assessments next ywr without the benefit of countywide use value taxation, according to commonwealth’s attorney Douglas Baumgardner.
In a written opinion presented to the county supervisors at Monday's board meeting. Baumgardner noted that there exists “a substantial question as to whether land use taxation can remain in effect during the tax year commencing January 1, 1983."
Rappahannock's use value taxation ordinance enacted during calendar year 1981 and prior to June 30 of that year reads "This ordinance shall be effective for all tax years beginning on and after January I. 1982. for a period of one year with subsequent study and review."
The language “...for a period of one year with subsequent , study and review ..." was penned in by a member of the board of supervisors and was not part of the text of the original ordinance as it was advertised in the Rappahannock News, Baumgardner wrote in his July 30 letter to the board. He maintained, however, that the amendment did not change the character of the ordinance to the extent that a republication of the notice was required.
The question as to whether land use “shall not be aptinue in 1983 arises from a provision in the Virginia Code which stipulates that land use "shall not b eapplicable in any county...for
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