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value taxation. In addition, government’s powers of eminent domain are somewhat limited within the district.
The recent General Assembly lengthened the maximum time for which a district can be established from eight to 10 years, Mr. Dennis told the supervisors. In addition, he said, the legislators confirmed that local government may add restrictions on the division of land within the district, a practice already followed by Rappahannock and other counties.
When a district comes up for renewal, participating landowners may drop out or the Board of Supervisors may decide not to continue the district for another term. But if no action is taken by the district’s members or the local governing body, then the district automatically renews itself for its original term, Mr. Dennis said.
Before districts are considered for renewal, the board should decide (1) the life of the district, and (2) what restrictions to place on subdivision of member properties, he said.
Land use taxation afforded both in ag districts and through a separate use value assessment program comes up annually at this time when local governments are considering budgets and real estate tax rates for the coming fiscal year, PEC’s president noted. In recognition of the flaws in land use taxation, the Gen
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