Land Use & Zoning
An agricultural exemption in Alabama allows farmland to be assessed at:
AFull market value
BUse value (value for agricultural use) rather than market value✓ Correct
C50% of market value automatically
DZero value for property tax purposes
Explanation
Alabama's current use (agricultural) valuation allows qualifying farmland to be assessed based on its value for agricultural use rather than its potentially higher market value for development.
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