[caption id="attachment_397" align="alignnone" width="300"] organic field at Rock Stop Farm[/caption] An early Supreme Court Justice observed: '...the power to tax is the power to destroy...', it becomes evident the government wants to protect, not destroy agricultural, timber, and horticultural production through lower taxes.  Conservation and open spaces are also encouraged through land use taxation.  As a result, the Commonwealth of Virginia allows each locality to choose whether to grant agricultural properties a lower tax rate. Forestry and open space are included in the term "agricultural" and each category may be taxed at a different rate. Especially forest production, income stream is slow over time; you have to wait decades for the trees to mature large enough for harvest. Open space could result from a conservation easement or physical aspects of the property such as wetlands and marshes, which are protected by federal and state regulations from most uses. Usually, agricultural