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 17 · column 4 of 6 · from the scan, no model involved
eral Assembly enacted amendments to this legislation which will be the subject of upcoming Department of Taxation workshops. The changes include “one basic way to curtail the potential for abuse” and make use value assessment programs easier to administer, Mr. Dennis said.
There is speculation that in some localities, forest land which is being afforded use value assessment is in actuality being held for subdivision development, he said. To prevent that abuse, regulatory adjustments are being suggested to the next Assembly session, but corrective action may mean that land which ought to be in the program may be dropped. Mr. Dennis explained.
The new open space provisions adopted by the legislature this year can plug that hole by allowing farm land, conservation land, forest land, property under scenic easements, flood plain, flood ways, and other natural resources into the AFI) program as open space eligible for use value taxation, he noted. “It really doesn’t make any changes in the way it’s supposed to work, but before, most localities didn’t allow land use taxation for open space, and those that did applied it to golf courses and dedicated open space in subdivisions," Mr. Dennis said.
This approach would also eliminate the Commissioner of Revenue's “headache” in trying to determine if a parcel is bona fide farm or forest land, he added.
But if the new provisions are to be effective locally in tax year 1989, the board must take action soon, Mr.
78.9%