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and this process will continue forward until changes dictate otherwise (i.e. the 2007 survey is <br /> used to establish the 2009 UVAB values, etc). <br /> (Forest land does not lend itself well to cash rents analysis and continues to be valued using the <br /> net income from actual production.) <br /> II. Soil Types and Soil Classification <br /> The 1985 legislation divided the state using the six Major Land Resource Areas (MLRAs). Five • <br /> different classes of productive soils and one non-productive soil class for each MLRA were <br /> determined. Each class was identified by its net income according to type: agriculture, <br /> horticulture and forestry. The net income was then divided by a 9% capitalization rate to <br /> determine the present-use value. For 2004 and forward, the following change has taken place. <br /> For agricultural and horticultural classifications, the five different soil classes have been reduced <br /> to three soil classes and one non-productive soil class. Forestland present-use value has kept the <br /> five soil classes and one non-productive soil class. The use of the six MLRAs has been retained. <br /> The six MLRAs are as follows: <br /> MLRA 130 Mountains <br /> MLRA 133A Upper Coastal Plain <br /> MLRA 136 Piedmont <br /> MLRA 137 Sandhills <br /> MLRA 153A Lower Coastal Plains <br /> MLRA 153B Tidewater <br /> 6 <br />