Vt. Stat. tit. 32 § 3751 : TAXATION AND FINANCE — TAXATION — PROPERTY TAXATION — AGRICULTURAL LANDS AND FORESTLANDS — AGRICULTURAL LAND AND MANAGED FORESTLAND USE VALUE APPRAISAL PROGRAM — Statement of purpose

The purpose of this subchapter is to encourage and assist the maintenance of Vermont's productive agricultural land and forestland; to encourage and assist in their conservation and preservation for future productive use and for the protection of natural ecological systems; to prevent the accelerated conversion of these lands to more intensive use by the pressure of property taxation at values incompatible with the productive capacity of the land; to achieve more equitable taxation for undeveloped lands; to encourage and assist in the preservation and enhancement of Vermont's scenic natural resources; and to enable the citizens of Vermont to plan its orderly growth in the face of increasing development pressures in the interests of the public health, safety, and welfare.