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Montgomery County adopted the Land Use Assessment Program in 1978. The program provides for the deferral of real estate taxes on real estate that qualifies for agricultural, horticultural and forestry uses. Assessed values under the program are less than those estimated at fair market value. The purpose of the program is to further the public interest by encouraging the preservation of land, to conserve and protect the County’s natural resources and to promote orderly land use planning and development.
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