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 - Sunday Drives - by Cowboy. Summer was finally upon us here in Northern Maine. We have two types of industry up here, one being "Forestry" (Wood Products) and the other "Farming" (Potatoes). There is no shortage of farm tractors and equipment around here! I have been restoring old Farm Tractors for the past 6 years, and have found it easier and less expensive to hit all the auctions and purchase whole tractors for parts needed. My wife who works at a local school, and only has weekends and summers off, while on t
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