Dave, this is similar to Va's land use taxation, where my land is taxed as a tree farm (a small proportion of what it would be at fair market value taxation). The program's run by the individual county assessors in the counties that have opted in to the state-wide program. The rules for the program vary considerably county by county, as do all forms of zoning.
In fact, my previous county board of supervisors brought in a new assessor in an effort to reduce the amount of land use taxation here. Major money at stake. $90,000,000 more per year here would be collected if they dropped the program. But not from me, we'd have to develop, sell out, and leave.
Where counties are too sparsely populated to have a dedicated assessor, I don't know who runs the program. It doesn't exist in all counties, depends on the individual boards of supervisors.
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Today's Featured Article - Gatherin of the Orange - by Rick Nikolich. In July of 1998 I was talking to fellow Allis Chalmers collector Mike Schilling about the annual "Gathering of The Orange" AC show coming up in August of 1999. He got this wild idea that we should get a convoy of AC tractors and drive them from Charlotte, Michigan 105 miles to LaGrange, Indiana.
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