The Land Use Program allows for agricultural, horticultural and forest land to be assessed at use value, rather than its market value. The program was implemented to encourage land preservation and the protection of agricultural and rural land, while promoting proper land use planning and orderly development. Applicants must meet certain requirements based on the classification of their land to qualify. Once they qualify, the land is assessed at its use value with the understanding if the property changes use they are responsible for paying the county a roll back tax based on the fair market value of the property. See the outline below for additional details of the program.