The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1995, Landmark Communications, Inc.

DATE: Thursday, January 26, 1995             TAG: 9501260407
SECTION: LOCAL                    PAGE: B5   EDITION: FINAL 
SOURCE: BY KAREN JOLLY DAVIS, STAFF WRITER 
DATELINE: MACHIPONGO                         LENGTH: Medium:   60 lines

NORTHAMPTON SUPERVISORS RIGHT 2 WRONGS OF THEIR OWN MAKING THEY KILLED AN ORDINANCE ALLOWING DISTRICTS DESIGNED TO GIVE TAX BREAKS TO LAND OWNERS.

The Northampton County supervisors took steps Wednesday to correct two thorny problems of their own making.

They rescinded an ordinance that allowed districts designed to give tax breaks to some land owners, and they appointed five new School Board members.

Both actions were necessary because the supervisors had made illegal decisions on these issues in recent months.

Here's how the board ran into trouble over the agriculture/forestal districts:

When it passed an ordinance a couple of years ago that allowed the special districts, it set a cap of $5,000 - later raised to $10,000 - on the amount of revenue it could lose from the tax breaks. The cap sharply limited the number of land owners who could be given the special designation.

Trying to be as fair as possible, the supervisors came up with a simple process last year for selecting the lucky land owners: They drew names out of a hat.

Two of the winners were Supervisor Tom Dixon and Planning Commissioner Terry Long. The losers cried foul. Lawsuits were filed.

Farmers, who strongly support the districts, were angry that they had been left out. They said they couldn't continue to farm if their property was heavily taxed. Waterfront farmers especially have been hit hard; recent assessments on some properties jumped 300 percent.

Wednesday night, Dixon said the best solution was to abolish the county's agriculture/forestal ordinance and rely on the state code, which has no revenue-loss cap for the districts. He asked the board to accept all seven of the 1994 applicants for district designations, saying it was the ``fairest at this point.''

Supervisor Art Carter, however, protested vehemently against a change that could allow far more land owners to receive the special designation.

His stand reflected the views of many residents who believe land-use taxation favors wealthy land owners and shifts the burden onto poorer people, who fear their homes and cars may be more heavily taxed to make up for the county's revenue loss.

But the board voted 4-2 to rescind the county ordinance.

``I am proud, once again, to be in the minority,'' Carter said. ``I think it's an unwise step.''

The supervisors also appointed five new School Board members. Several months ago - in the middle of a controversy about appointing a member whose children were in private school - the board discovered that nearly all of its appointments in recent years had violated the state code.

Tod Godwin, Alan Sherman, Ruth Wise, Jack Wescoat and Darlene Burton were appointed Wednesday. Dr. Bill Bernart kept his position.

Two seats remain vacant. The board plans to advertize for more applicants in Districts 1 and 3.

KEYWORDS: NORTHAMPTON COUNTY SUPERVISORS NORTHAMPTON COUNTY SCHOOL BOARD by CNB