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In order to qualify for this tax break, farmers promise to keep the land in farming. They must show that the land is pastured, or crops are taken from it. If they stop farming their land, or the land is sold for development, they have to pay five years worth of back taxes equal to the amount the taxes would have been had the acreage been assessed at its full fair market value.
The land use program was begun 13 years ago as an incentive for VirSee
LAND USE, p. 16
86.4%