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.
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AFD Land Qualifies In answer lo other questions raised by Baumgardner, both relating ;o land assessment, the Attorney General concluded ihal lands lying within an agricultural and forestal district automatically qualify lor use value assessment and taxation, subject to restrictions and eligibility criteria set by the General Assembly in enabling legislation. ‘The locality has no option to exercise" in regard to granting use value to qualifying land "once a landowner has become 'associated' with an agricultural and forestal district," he noted.
In regards to whether the existence of an agricultural and forestal district may be considered bv an assessor in determining fair market value, Baliles held that the only lands in a district which will be assessed at fair market value are “those
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