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<br /> .• -
<br /> - . -
<br /> ADVANTAGES:
<br /> . allows farm operations to be taxed at less than use value assessment
<br /> and be afforded some tax relief
<br /> . provides for e conservation agreement restricting non-farm development
<br /> for a specified period of time in exchange for the additional tax relief
<br /> - I
<br /> . .
<br /> . voluntary application means high acceptability and low cost to non-
<br /> participants I , . - .... .
<br /> _ .
<br /> . .- 1 • • -. ,: -. . .
<br /> - ' acceptable trfde off for "open space" and "maintaining the rural character"
<br /> of Orange County
<br /> . ...
<br /> ..: L',:.:..': . .. ..... - .
<br /> deferred,taxe may be translated into lower agricultural product cost at
<br /> --7....:1'.:z-"-=--t-helOcal,"leli 1 -..... -:-.'.- -- ..- - . ----.1-- ----L.- .
<br /> . . .7..
<br /> voluntary par icipation and reasonable Penalties for early withdrawal .. . ...
<br /> ....... . . : .. ......z...:.
<br /> - - emphasizes th farmer's "right to farm" as well as the "right not to farm"
<br /> _ ..
<br /> • .. . . _ ......
<br /> - . ..-. -'1:;-• . - -1. -._ , ".7;--:r,.,..^':- ^:,"""' ,-"'-.':' . - ---- . '' - - .' r.- :--.. - t--.:-.-•-.1'.,47---!'
<br /> -,...:-:,. DISADVANTAGES: ;,- . ,,-,-.-.4-:.',...-.:„:,:-.-.:-.-.., ,--.:- 7,-.-----'7-- , ----z..--.: - - •,--,-7'r,-7,-177,-
<br /> .
<br /> • . , -
<br /> • - . .
<br /> . ,
<br /> . admifliStratLVl Complications in creating new classifications and eligibility
<br /> ....:,....
<br /> - . procedures .f r less than use value taxation
<br /> . .
<br /> -
<br /> *--
<br /> • limited pena ties for earlywithdrawal from conservation agreement - - -
<br /> - . ..
<br /> _ , . • . , . _ - .. . ,
<br /> . -••.. •.:- - . -; -. . - , _
<br /> • does not pre pnt speculative "holding" of farm tracts for future non-farm
<br /> • _ . ..
<br /> ..'.7,.' development -
<br /> -.. . .
<br /> . = ,-... . minimal relief from taxation
<br /> -
<br /> . provision do s not address direct problems of non-farm development pressures
<br /> . . .. .
<br /> • discriminatO1Y benefit for the agricultural sector
<br /> • lost tax revnue is likely to be retrieved through higher taxation of non-
<br /> farm propertiles
<br /> - • possible impact on borrowing capacity due to reduced property value
<br /> -, 2. Waiver of a sessment for water and sewer extensions so long as no use is
<br /> made of the extension by the bona fide farm tract owner
<br /> , .... - ,
<br /> ADVANTAGES:
<br /> -
<br /> • limits finan ial responsibility of non-beneficiary farmers in public utilities
<br /> extension until conversion of property to non-farm use
<br /> • may act as disincentive to non-farm development in farm areas -- .-., ..1- --.
<br /> _ -
<br /> DISADVANTAGES: . .
<br /> .
<br /> _ . . . . r I I ir,
<br />
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