Use-value taxation in Virginia: administrative practices and problems
In 1973, a Virginia statute providing for special assessment of agricultural, horticultural, forest, and open-space lands went into effect. The purpose of this statute was to slow the conversion of agricultural lands to non-agricultural uses and to provide tax equity for farmers. Four localities app...
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| Format: | Others |
| Language: | en |
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Virginia Tech
2014
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| Online Access: | http://hdl.handle.net/10919/43957 http://scholar.lib.vt.edu/theses/available/etd-07282010-020322/ |