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Vermont's use value appraisal property tax program: A forest inventory and analysis

Author: Sendak, Paul E.; Dennis, Donald F.
Periodical: Research Paper NE-627. U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station
Abstract: Vermont's Use Value Appraisal (UVA) property tax program was designed to slow the rate of development of rural land, encourage production from agricultural and forest lands, and conserve and preserve a working rural landscape by making taxation of undeveloped land more equitable (32 V.S.A. Chapter 124). With this legislation in 1977, Vermont joined a majority of states with modified property tax laws designed to address problems created by taxation of agriculture and forest land based on highest and best use.