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By DAPHNK HITCHINSOIN

Knpiuihnnnock >en* Staff ^ rit«-r The extension of use value taxation to Rappahannock landowners in the tax year which begins January I. 1983. appears to hinge on an opinion from Virginia's Attorney General.

At the Rappahannock board's August 2 meeting, the supervisors received a written letter from commonwealth's attorney Douglas Baumgardner noting that a “substantial question” exists on whether preferential treatment of taxing qualifying land at its use value rather than fair market value can be continued in 1983.

In adopting use value in June, 1980, the supervisors specified that it was for a period of one year with subsequent study and review. Baumgardner pointed out in his letter that the Virginia

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