Code of Virginia
§ 58.1-3230. Special classifications of real estate established and
defined. For the purposes of this article the following special classifications of
real estate are established and defined: "Real estate devoted to agricultural use" shall mean real estate
devoted to the bona fide production for sale of plants and animals useful to
man under uniform standards prescribed by the Commissioner of Agriculture and
Consumer Services in accordance with the Administrative Process Act (§
2.2-4000 et seq.), or devoted to and meeting the requirements and
qualifications for payments or other compensation pursuant to a soil
conservation program under an agreement with an agency of the federal
government. Real estate upon which recreational activities are conducted for
a profit or otherwise; shall be considered real estate devoted to
agricultural use as long as the recreational activities conducted on such
real estate do not change the character of the real estate so that it does
not meet the uniform standards prescribed by the Commissioner. Real property
that has been designated as devoted to agricultural use shall not lose such
designation solely because a portion of the property is being used for a
different purpose pursuant to a special use permit or otherwise allowed by
zoning; provided that the property, excluding such portion, otherwise meets
all the requirements for such designation. The portion of the property being
used for a different purpose pursuant to a special use permit or otherwise
allowed by zoning shall be deemed a separate piece of property from the
remaining property for purposes of assessment. The presence of utility lines
on real property shall not be considered in determining whether the property,
including the portion where the utility lines are located, is devoted to
agricultural use. In determining whether real property is devoted to
agricultural use, zoning designations and special use permits for the
property shall not be the sole considerations. "Real estate devoted to horticultural use" shall mean real
estate devoted to the bona fide production for sale of fruits of all kinds,
including grapes, nuts, and berries; vegetables; nursery and floral products
under uniform standards prescribed by the Commissioner of Agriculture and
Consumer Services in accordance with the Administrative Process Act (§
2.2-4000 et seq.); or real estate devoted to and meeting the requirements and
qualifications for payments or other compensation pursuant to a soil
conservation program under an agreement with an agency of the federal
government. Real estate upon which recreational activities are conducted for
profit or otherwise, shall be considered real estate devoted to horticultural
use as long as the recreational activities conducted on such real estate do
not change the character of the real estate so that it does not meet the
uniform standards prescribed by the Commissioner. Real property that has been
designated as devoted to horticultural use shall not lose such designation
solely because a portion of the property is being used for a different
purpose pursuant to a special use permit or otherwise allowed by zoning;
provided that the property, excluding such portion, otherwise meets all the
requirements for such designation. The portion of the property being used for
a different purpose pursuant to a special use permit or otherwise allowed by
zoning shall be deemed a separate piece of property from the remaining
property for purposes of assessment. The presence of utility lines on real
property shall not be considered in determining whether the property,
including the portion where the utility lines are located, is devoted to
horticultural use. In determining whether real property is devoted to
horticultural use, zoning designations and special use permits for the
property shall not be the sole considerations. "Real estate devoted to forest use" shall mean land including
the standing timber and trees thereon, devoted to tree growth in such
quantity and so spaced and maintained as to constitute a forest area under
standards prescribed by the State Forester pursuant to the authority set out
in § 58.1-3240 and in accordance with the Administrative Process Act (§
2.2-4000 et seq.). Real estate upon which recreational activities are
conducted for profit, or otherwise, shall still be considered real estate
devoted to forest use as long as the recreational activities conducted on
such real estate do not change the character of the real estate so that it no
longer constitutes a forest area under standards prescribed by the State
Forester pursuant to the authority set out in § 58.1-3240. Real property that
has been designated as devoted to forest use shall not lose such designation
solely because a portion of the property is being used for a different
purpose pursuant to a special use permit or is otherwise allowed by zoning;
provided that the property, excluding such portion, otherwise meets all the
requirements for such designation. The portion of the property being used for
a different purpose pursuant to a special use permit or otherwise allowed by
zoning shall be deemed a separate piece of property from the remaining
property for purposes of assessment. The presence of utility lines on real
property shall not be considered in determining whether the property,
including the portion where the utility lines are located, is devoted to
forest use. In determining whether real property is devoted to forest use,
zoning designations and special use permits for the property shall not be the
sole considerations. "Real estate devoted to open-space use" shall mean real estate
used as, or preserved for, (i) park or recreational purposes, including
public or private golf courses, (ii) conservation of land or other natural
resources, (iii) floodways, (iv) wetlands as defined in § 58.1-3666, (v)
riparian buffers as defined in § 58.1-3666, (vi) historic or scenic purposes,
or (vii) assisting in the shaping of the character, direction, and timing of
community development or for the public interest and consistent with the
local land-use plan under uniform standards prescribed by the Director of the
Department of Conservation and Recreation pursuant to the authority set out
in § 58.1-3240, and in accordance with the Administrative Process Act (§
2.2-4000 et seq.) and the local ordinance. Real property that has been
designated as devoted to open-space use shall not lose such designation
solely because a portion of the property is being used for a different
purpose pursuant to a special use permit or is otherwise allowed by zoning;
provided that the property, excluding such portion, otherwise meets all the
requirements for such designation. The portion of the property being used for
a different purpose pursuant to a special use permit or otherwise allowed by
zoning shall be deemed a separate piece of property from the remaining
property for purposes of assessment. The presence of utility lines on real
property shall not be considered in determining whether the property,
including the portion where the utility lines are located, is devoted to
open-space use. In determining whether real property is devoted to open-space
use, zoning designations and special use permits for the property shall not
be the sole considerations. (Code 1950, § 58-769.5; 1971, Ex. Sess., c. 172; 1973, c. 209; 1984, cc.
675, 739, 750; 1987, c. 550; 1988, c. 695; 1989, cc. 648, 656; 1996, c. 573;
1998, c. 516; 2006, c. 817; 2009, c. 800.) § 58.1-3231. Authority of counties, cities and towns to adopt ordinances;
general reassessment following adoption of ordinance. Any county, city or town which has adopted a land-use plan may adopt an
ordinance to provide for the use value assessment and taxation, in accord
with the provisions of this article, of real estate classified in § 58.1-3230.
The local governing body pursuant to § 58.1-3237.1 may provide in the
ordinance that property located in specified zoning districts shall not be
eligible for special assessment as provided in this article. The provisions
of this article shall not be applicable in any county, city or town for any
year unless such an ordinance is adopted by the governing body thereof not
later than June 30 of the year previous to the year when such taxes are first
assessed and levied under this article, or December 31 of such year for
localities which have adopted a fiscal year assessment date of July 1, under
Chapter 30 (§ 58.1-3000 et seq.) of this subtitle. The provisions of this
article also shall not apply to the assessment of any real estate assessable
pursuant to law by a central state agency. Land used in agricultural and forestal production within an agricultural
district, a forestal district or an agricultural and forestal district that
has been established under Chapter 43 (§ 15.2-4300 et seq.) of Title 15.2,
shall be eligible for the use value assessment and taxation whether or not a
local land-use plan or local ordinance pursuant to this section has been
adopted. Such ordinance shall provide for the assessment and taxation in accordance
with the provisions of this article of any or all of the four classes of real
estate set forth in § 58.1-3230. If the uniform standards prescribed by the
Commissioner of Agriculture and Consumer Services pursuant to § 58.1-3230
require real estate to have been used for a particular purpose for a minimum
length of time before qualifying as real estate devoted to agricultural use
or horticultural use, then such ordinance may waive such prior use
requirement for real estate devoted to the production of agricultural and
horticultural crops that require more than two years from initial planting
until commercially feasible harvesting. In addition to but not to replace any other requirements of a land-use
plan such ordinance may provide that the special assessment and taxation be established
on a sliding scale which establishes a lower assessment for property held for
longer periods of time within the classes of real estate set forth in §
58.1-3230. Any such sliding scale shall be set forth in the ordinance. Notwithstanding any other provision of law, the governing body of any
county, city or town shall be authorized to direct a general reassessment of
real estate in the year following adoption of an ordinance pursuant to this
article. (Code 1950, § 58-769.6; 1971, Ex. Sess., c. 172; 1973, c. 209; 1974, c.
34; 1975, c. 233; 1977, c. 681; 1978, c. 250; 1984, cc. 92, 675; 1987, c.
628; 1988, c. 695; 1999, c. 1026; 2000, c. 410; 2001, c. 705.) § 58.1-3232. Authority of city to provide for assessment and taxation of
real estate in newly annexed area. The council of any city may adopt an ordinance to provide for the
assessment and taxation of only the real estate in an area newly annexed to
such city in accord with the provisions of this article. All of the
provisions of this article shall be applicable to such ordinance, except that
if the county from which such area was annexed has in operation an ordinance
hereunder, the ordinance of such city may be adopted at any time prior to
April 1 of the year for which such ordinance will be effective, and
applications from landowners may be received at any time within thirty days
of the adoption of the ordinance in such year. If such ordinance is adopted
after the date specified in § 58.1-3231, the ranges of suggested values made
by the State Land Evaluation Advisory Council for the county from which such
area was annexed are to be considered the value recommendations for such
city. An ordinance adopted under the authority of this section shall be
effective only for the tax year immediately following annexation. (Code 1950, § 58-769.6:1; 1976, c. 58; 1984, c. 675.) § 58.1-3233. Determinations to be made by local officers before assessment
of real estate under ordinance. Prior to the assessment of any parcel of real estate under any ordinance
adopted pursuant to this article, the local assessing officer shall: 1. Determine that the real estate meets the criteria set forth in §
58.1-3230 and the standards prescribed thereunder to qualify for one of the classifications
set forth therein, and he may request an opinion from the Director of the
Department of Conservation and Recreation, the State Forester or the
Commissioner of Agriculture and Consumer Services; 2. Determine further that real estate devoted solely to (i) agricultural
or horticultural use consists of a minimum of five acres; except that for
real estate used for purposes of engaging in aquaculture as defined in §
3.2-2600 or for the purposes of raising specialty crops as defined by local
ordinance, the governing body may by ordinance prescribe that these uses
consist of a minimum acreage of less than five acres, (ii) forest use
consists of a minimum of 20 acres and (iii) open-space use consists of a
minimum of five acres or such greater minimum acreage as may be prescribed by
local ordinance; except that for real estate adjacent to a scenic river, a
scenic highway, a Virginia Byway or public property in the Virginia Outdoors
Plan or for any real estate in any city, county or town having a density of
population greater than 5,000 per square mile, for any real estate in any
county operating under the urban county executive form of government, or the
unincorporated Town of Yorktown chartered in 1691, the governing body may by
ordinance prescribe that land devoted to open-space uses consist of a minimum
of one quarter of an acre. The minimum acreage requirements for special classifications of real
estate shall be determined by adding together the total area of contiguous
real estate excluding recorded subdivision lots recorded after July 1, 1983,
titled in the same ownership. For purposes of this section, properties
separated only by a public right-of-way are considered contiguous; and 3. Determine further that real estate devoted to open-space use is (i)
within an agricultural, a forestal, or an agricultural and forestal district
entered into pursuant to Chapter 43 (§ 15.2-4300 et seq.) of Title 15.2, or
(ii) subject to a recorded perpetual easement that is held by a public body,
and promotes the open-space use classification, as defined in § 58.1-3230, or
(iii) subject to a recorded commitment entered into by the landowners with
the local governing body, or its authorized designee, not to change the use
to a nonqualifying use for a time period stated in the commitment of not less
than four years nor more than 10 years. Such commitment shall be subject to
uniform standards prescribed by the Director of the Department of
Conservation and Recreation pursuant to the authority set out in § 58.1-3240.
Such commitment shall run with the land for the applicable period, and may be
terminated in the manner provided in § 15.2-4314 for withdrawal of land from
an agricultural, a forestal or an agricultural and forestal district. (Code 1950, § 58-769.7; 1971, Ex. Sess., c. 172; 1973, c. 209; 1980, c.
75; 1984, cc. 675, 739, 750; 1987, c. 550; 1988, cc. 462, 695; 1989, c. 656;
1990, c. 695; 1991, cc. 69, 490; 2002, c. 475; 2003, c. 356.) § 58.1-3234. Application by property owners for assessment, etc., under
ordinance; continuation of assessment, etc. Property owners must submit an application for taxation on the basis of a
use assessment to the local assessing officer: 1. At least sixty days preceding the tax year for which such taxation is
sought; or 2. In any year in which a general reassessment is being made, the property
owner may submit such application until thirty days have elapsed after his
notice of increase in assessment is mailed in accordance with § 58.1-3330, or
sixty days preceding the tax year, whichever is later; or 3. In any locality which has adopted a fiscal tax year under Chapter 30 (§
58.1-3000 et seq.) of this Subtitle III, but continues to assess as of
January 1, such application must be submitted for any year at least sixty
days preceding the effective date of the assessment for such year. The governing body, by ordinance, may permit applications to be filed
within no more than sixty days after the filing deadline specified herein,
upon the payment of a late filing fee to be established by the governing
body. In addition, a locality may, by ordinance, permit a further extension
of the filing deadline specified herein, upon payment of an extension fee to
be established by the governing body in an amount not to exceed the late
filing fee, to a date not later than thirty days after notices of assessments
are mailed. An individual who is owner of an undivided interest in a parcel
may apply on behalf of himself and the other owners of such parcel upon
submitting an affidavit that such other owners are minors or cannot be
located. An application shall be submitted whenever the use or acreage of
such land previously approved changes; however, no application fee may be
required when a change in acreage occurs solely as a result of a conveyance
necessitated by governmental action or condemnation of a portion of any land
previously approved for taxation on the basis of use assessment. The
governing body of any county, city or town may, however, require any such
property owner to revalidate annually with such locality, on or before the
date on which the last installment of property tax prior to the effective
date of the assessment is due, on forms prepared by the locality, any
applications previously approved. Each locality which has adopted an
ordinance hereunder may provide for the imposition of a revalidation fee
every sixth year. Such revalidation fee shall not, however, exceed the
application fee currently charged by the locality. The governing body may
also provide for late filing of revalidation forms on or before the effective
date of the assessment, on payment of a late filing fee. Forms shall be
prepared by the State Tax Commissioner and supplied to the locality for use
of the applicants and applications shall be submitted on such forms. An application
fee may be required to accompany all such applications. In the event of a material misstatement of facts in the application or a
material change in such facts prior to the date of assessment, such
application for taxation based on use assessment granted thereunder shall be
void and the tax for such year extended on the basis of value determined
under § 58.1-3236 D. Except as provided by local ordinance, no application
for assessment based on use shall be accepted or approved if, at the time the
application is filed, the tax on the land affected is delinquent. Upon the
payment of all delinquent taxes, including penalties and interest, the
application shall be treated in accordance with the provisions of this
section. Continuation of valuation, assessment and taxation under an ordinance
adopted pursuant to this article shall depend on continuance of the real
estate in a qualifying use, continued payment of taxes as referred to in §
58.1-3235, and compliance with the other requirements of this article and the
ordinance and not upon continuance in the same owner of title to the land. In the event that the locality provides for a sliding scale under an
ordinance, the property owner and the locality shall execute a written
agreement which sets forth the period of time that the property shall remain
within the classes of real estate set forth in § 58.1-3230. The term of the
written agreement shall be for a period not exceeding twenty years, and the
instrument shall be recorded in the office of the clerk of the circuit court
for the locality in which the subject property is located. (Code 1950, § 58-769.8; 1971, Ex. Sess., c. 172; 1973, cc. 93, 209; 1974,
c. 33; 1976, c. 478; 1977, c. 213; 1978, cc. 250, 644, 645; 1979, cc. 180,
632; 1980, cc. 493, 508; 1982, c. 624; 1984, cc. 92, 675; 1988, c. 695; 1993,
c. 102; 1999, c. 1026; 2001, c. 50.) § 58.1-3235. Removal of parcels from program if taxes delinquent. If on April 1 of any year the taxes for any prior year on any parcel of
real property which has a special assessment as provided for in this article
are delinquent, the appropriate county, city or town treasurer shall
forthwith send notice of that fact and the general provisions of this section
to the property owner by first-class mail. If, after the notice has been
sent, such delinquent taxes remain unpaid on June 1, the treasurer shall
notify the appropriate commissioner of the revenue who shall remove such
parcel from the land use program. Such removal shall become effective for the
current tax year. (Code 1950, § 58-769.8:1; 1980, c. 508; 1984, c. 675; 1994, c. 199.) § 58.1-3236. Valuation of real estate under ordinance. A. In valuing real estate for purposes of taxation by any county, city or
town which has adopted an ordinance pursuant to this article, the
commissioner of the revenue or duly appointed assessor shall consider only
those indicia of value which such real estate has for agricultural,
horticultural, forest or open space use, and real estate taxes for such
jurisdiction shall be extended upon the value so determined. In addition to
use of his personal knowledge, judgment and experience as to the value of
real estate in agricultural, horticultural, forest or open space use, he
shall, in arriving at the value of such land, consider available evidence of
agricultural, horticultural, forest or open space capability, and the
recommendations of value of such real estate as made by the State Land
Evaluation Advisory Council. B. In determining the total area of real estate actively devoted to
agricultural, horticultural, forest or open space use there shall be included
the area of all real estate under barns, sheds, silos, cribs, greenhouses,
public recreation facilities and like structures, lakes, dams, ponds,
streams, irrigation ditches and like facilities; but real estate under, and
such additional real estate as may be actually used in connection with, the
farmhouse or home or any other structure not related to such special use,
shall be excluded in determining such total area. C. All structures which are located on real estate in agricultural,
horticultural, forest or open space use and the farmhouse or home or any
other structure not related to such special use and the real estate on which
the farmhouse or home or such other structure is located, together with the
additional real estate used in connection therewith, shall be valued,
assessed and taxed by the same standards, methods and procedures as other
taxable structures and other real estate in the locality. D. In addition, such real estate in agricultural, horticultural, forest or
open space use shall be evaluated on the basis of fair market value as
applied to other real estate in the taxing jurisdiction, and land book
records shall be maintained to show both the use value and the fair market value
of such real estate. (Code 1950, § 58-769.9; 1971, Ex. Sess., c. 172; 1984, c. 675.) § 58.1-3237. Change in use or zoning of real estate assessed under
ordinance; roll-back taxes. A. When real estate qualifies for assessment and taxation on the basis of
use under an ordinance adopted pursuant to this article, and the use by which
it qualified changes to a nonqualifying use, or the zoning of the real estate
is changed to a more intensive use at the request of the owner or his agent,
it shall be subject to additional taxes, hereinafter referred to as roll-back
taxes. Such additional taxes shall only be assessed against that portion of
such real estate which no longer qualifies for assessment and taxation on the
basis of use or zoning. Liability for roll-back taxes shall attach and be
paid to the treasurer only if the amount of tax due exceeds ten dollars. B. In localities which have not adopted a sliding scale ordinance, the
roll-back tax shall be equal to the sum of the deferred tax for each of the five
most recent complete tax years including simple interest on such roll-back
taxes at a rate set by the governing body, no greater than the rate
applicable to delinquent taxes in such locality pursuant to § 58.1-3916 for
each of the tax years. The deferred tax for each year shall be equal to the
difference between the tax levied and the tax that would have been levied
based on the fair market value assessment of the real estate for that year.
In addition the taxes for the current year shall be extended on the basis of
fair market value which may be accomplished by means of a supplemental
assessment based upon the difference between the use value and the fair
market value. C. In localities which have adopted a sliding scale ordinance, the
roll-back tax shall be equal to the sum of the deferred tax from the
effective date of the written agreement including simple interest on such
roll-back taxes at a rate set by the governing body, which shall not be
greater than the rate applicable to delinquent taxes in such locality
pursuant to § 58.1-3916, for each of the tax years. The deferred tax for each
year shall be equal to the difference between the tax levied and the tax that
would have been levied based on the fair market value assessment of the real
estate for that year and based on the highest tax rate applicable to the real
estate for that year, had it not been subject to special assessment. In
addition the taxes for the current year shall be extended on the basis of
fair market value which may be accomplished by means of a supplemental
assessment based upon the difference between the use value and the fair
market value and based on the highest tax rate applicable to the real estate
for that year. D. Liability to the roll-back taxes shall attach when a change in use
occurs, or a change in zoning of the real estate to a more intensive use at
the request of the owner or his agent occurs. Liability to the roll-back
taxes shall not attach when a change in ownership of the title takes place if
the new owner does not rezone the real estate to a more intensive use and
continues the real estate in the use for which it is classified under the
conditions prescribed in this article and in the ordinance. The owner of any
real estate which has been zoned to more intensive use at the request of the
owner or his agent as provided in subsection E, or otherwise subject to or
liable for roll-back taxes, shall, within sixty days following such change in
use or zoning, report such change to the commissioner of the revenue or other
assessing officer on such forms as may be prescribed. The commissioner shall
forthwith determine and assess the roll-back tax, which shall be assessed
against and paid by the owner of the property at the time the change in use
which no longer qualifies occurs, or at the time of the zoning of the real
estate to a more intensive use at the request of the owner or his agent
occurs, and shall be paid to the treasurer within thirty days of the
assessment. If the amount due is not paid by the due date, the treasurer
shall impose a penalty and interest on the amount of the roll-back tax,
including interest for prior years. Such penalty and interest shall be
imposed in accordance with §§ 58.1-3915 and 58.1-3916. E. Real property zoned to a more intensive use, at the request of the
owner or his agent, shall be subject to and liable for the roll-back tax at
the time such zoning is changed. The roll-back tax shall be levied and
collected from the owner of the real estate in accordance with subsection D.
Real property zoned to a more intensive use before July 1, 1988, at the
request of the owner or his agent, shall be subject to and liable for the
roll-back tax at the time the qualifying use is changed to a nonqualifying
use. Real property zoned to a more intensive use at the request of the owner
or his agent after July 1, 1988, shall be subject to and liable for the
roll-back tax at the time of such zoning. Said roll-back tax, plus interest
calculated in accordance with subsection B, shall be levied and collected at
the time such property was rezoned. For property rezoned after July 1, 1988,
but before July 1, 1992, no penalties or interest, except as provided in
subsection B, shall be assessed, provided the said roll-back tax is paid on
or before October 1, 1992. No real property rezoned to a more intensive use
at the request of the owner or his agent shall be eligible for taxation and
assessment under this article, provided that these provisions shall not be
applicable to any rezoning which is required for the establishment,
continuation, or expansion of a qualifying use. If the property is
subsequently rezoned to agricultural, horticultural, or open space, it shall
be eligible for consideration for assessment and taxation under this article
only after three years have passed since the rezoning was effective. However, the owner of any real property that qualified for assessment and
taxation on the basis of use, and whose real property was rezoned to a more
intensive use at the owner's request prior to 1980, may be eligible for
taxation and assessment under this article provided the owner applies for
rezoning to agricultural, horticultural, open-space or forest use. The real
property shall be eligible for assessment and taxation on the basis of the
qualifying use for the tax year following the effective date of the rezoning.
If any such real property is subsequently rezoned to a more intensive use at
the owner's request, within five years from the date the property was initially
rezoned to a qualifying use under this section, the owner shall be liable for
roll-back taxes when the property is rezoned to a more intensive use.
Additionally, the owner shall be subject to a penalty equal to fifty percent
of the roll-back taxes due as determined under subsection B of this section. F. If real estate annexed by a city and granted use value assessment and
taxation becomes subject to roll-back taxes, and such real estate likewise
has been granted use value assessment and taxation by the county prior to
annexation, the city shall collect roll-back taxes and interest for the
maximum period allowed under this section and shall return to the county a
share of such taxes and interest proportionate to the amount of such period,
if any, for which the real estate was situated in the county. (Code 1950, § 58-769.10; 1971, Ex. Sess., c. 172; 1973, c. 209; 1974, c.
34; 1977, c. 323; 1979, c. 179; 1980, c. 363; 1984, cc. 92, 222, 675, 676,
681; 1985, c. 478; 1988, cc. 422, 695; 1990, c. 841; 1992, Sp. Sess., c. 3;
1998, c. 274; 1999, c. 1026.) § 58.1-3237.1. Authority of counties to enact additional provisions
concerning zoning classifications. Albemarle County, Arlington County, Augusta County, Loudoun County, and
Rockingham County may include the following additional provisions in any
ordinance enacted under the authority of this article: 1. The governing body may exclude land lying in planned development,
industrial or commercial zoning districts from assessment under the
provisions of this article. This provision applies only to zoning districts
established prior to January 1, 1981. 2. The governing body may provide that when the zoning of the property
taxed under the provisions of this article is changed to allow a more
intensive nonagricultural use at the request of the owner or his agent, such
property shall not be eligible for assessment and taxation under this
article. This shall not apply, however, to property which is zoned
agricultural and is subsequently rezoned to a more intensive use which is
complementary to agricultural use, provided such property continues to be
owned by the same owner who owned the property prior to rezoning and
continues to operate the agricultural activity on the property.
Notwithstanding any other provision of law, such property shall be subject to
and liable for roll-back taxes at the time the zoning is changed to allow any
use more intensive than the use for which it qualifies for special
assessment. The roll-back tax, plus interest, shall be calculated, levied and
collected from the owner of the real estate in accordance with § 58.1-3237 at
the time the property is rezoned. (1987, c. 628; 1992, Sp. Sess., c. 3; 1993, c. 584; 2007, c. 813.) § 58.1-3238. Failure to report change in use; misstatements in applications.
Any person failing to report properly any change in use of property for
which an application for use value taxation had been filed shall be liable
for all such taxes, in such amounts and at such times as if he had complied
herewith and assessments had been properly made, and he shall be liable for
such penalties and interest thereon as may be provided by ordinance. Any
person making a material misstatement of fact in any such application shall
be liable for all such taxes, in such amounts and at such times as if such
property had been assessed on the basis of fair market value as applied to
other real estate in the taxing jurisdiction, together with interest and
penalties thereon. If such material misstatement was made with the intent to
defraud the locality, he shall be further assessed with an additional penalty
of 100 percent of such unpaid taxes. For purposes of this section and § 58.1-3234, incorrect information on the
following subjects will be considered material misstatements of fact: 1. The number and identities of the known owners of the property at the
time of application; 2. The actual use of the property. The intentional misrepresentation of the number of acres in the parcel or
the number of acres to be taxed according to use shall also be considered a
material misstatement of fact for the purposes of this section and §
58.1-3234. (Code 1950, § 58-769.10:1; 1971, Ex. Sess., c. 172; 1982, c. 624; 1984,
cc. 675, 681.) § 58.1-3239. State Land Evaluation Advisory Committee continued as State
Land Evaluation Advisory Council; membership; duties; ordinances to be filed
with Council. The State Land Evaluation Advisory Committee is continued and shall
hereafter be known as the State Land Evaluation Advisory Council. The
Advisory Council shall be composed of the Tax Commissioner, the dean of the
College of Agriculture of Virginia Polytechnic Institute and State
University, the State Forester, the Commissioner of Agriculture and Consumer
Services and the Director of the Department of Conservation and Recreation. The Advisory Council shall determine and publish a range of suggested
values for each of the several soil conservation service land capability
classifications for agricultural, horticultural, forest and open space uses
in the various areas of the Commonwealth as needed to carry out the
provisions of this article. On or before October 1 of each year the Advisory Council shall submit
recommended ranges of suggested values to be effective the following January
1 or July 1 in the case of localities with fiscal year assessment under the
authority of Chapter 30 of this subtitle, within each locality which has
adopted an ordinance pursuant to the provisions of this article based on the
productive earning power of real estate devoted to agricultural,
horticultural, forest and open space uses and make such recommended ranges
available to the commissioner of the revenue or duly appointed assessor in
each such locality. The Advisory Council, in determining such ranges of values, shall base the
determination on productive earning power to be determined by capitalization
of warranted cash rents or by the capitalization of incomes of like real
estate in the locality or a reasonable area of the locality. Any locality adopting an ordinance pursuant to this article shall
forthwith file a copy thereof with the Advisory Council. (Code 1950, § 58-769.11; 1971, Ex. Sess., c. 172; 1976, c. 55; 1979, c.
152; 1984, cc. 675, 739, 750; 1985, c. 448; 1987, c. 550; 1989, c. 656.) § 58.1-3240. Duties of Director of the Department of Conservation and
Recreation, the State Forester and the Commissioner of Agriculture and
Consumer Services; remedy of person aggrieved by action or nonaction of
Director, State Forester or Commissioner. The Director of the Department of Conservation and Recreation, the State
Forester, and the Commissioner of Agriculture and Consumer Services shall
provide, after holding public hearings, to the commissioner of the revenue or
duly appointed assessor of each locality adopting an ordinance pursuant to
this article, a statement of the standards referred to in § 58.1-3230 and
subdivision 1 of § 58.1-3233, which shall be applied uniformly throughout the
Commonwealth in determining whether real estate is devoted to agricultural
use, horticultural use, forest use or open-space use for the purposes of this
article and the procedure to be followed by such official to obtain the
opinion referenced in subdivision 1 of § 58.1-3233. Upon the refusal of the
Commissioner of Agriculture and Consumer Services, the State Forester or the
Director of the Department of Conservation and Recreation to issue an opinion
or in the event of an unfavorable opinion which does not comport with
standards set forth in the statements filed pursuant to this section, the party
aggrieved may seek relief in the circuit court of the county or city wherein
the real estate in question is located, and in the event that the court finds
in his favor, it may issue an order which shall serve in lieu of an opinion
for the purposes of this article. (Code 1950, § 58-769.12; 1971, Ex. Sess., c. 172; 1973, c. 209; 1984, cc.
675, 739, 750; 1987, c. 550; 1989, c. 656.) § 58.1-3241. Separation of part of real estate assessed under ordinance;
contiguous real estate located in more than one taxing locality. A. Separation or split-off of lots, pieces or parcels of land from the
real estate which is being valued, assessed and taxed under an ordinance
adopted pursuant to this article, either by conveyance or other action of the
owner of such real estate, shall subject the real estate so separated to
liability for the roll-back taxes applicable thereto, but shall not impair
the right of each subdivided parcel of such real estate to qualify for such
valuation, assessment and taxation in any and all future years, provided it
meets the minimum acreage requirements and such other conditions of this
article as may be applicable. Such separation or split-off of lots shall not
impair the right of the remaining real estate to continuance of such
valuation, assessment and taxation without liability for roll-back taxes,
provided it meets the minimum acreage requirements and other applicable
conditions of this article. B. 1. No subdivision, separation, or split-off of property which results
in parcels that meet the minimum acreage requirements of this article, and
that are used for one or more of the purposes set forth in § 58.1-3230, shall
be subject to the provisions of subsection A. 2. The application of roll-back taxes pursuant to subsection A shall, at
the option of the locality, also not apply to a subdivision, separation, or
split-off of property made pursuant to a subdivision ordinance adopted under
§ 15.2-2244 that results in parcels that do not meet the minimum acreage
requirements of this article, provided that title to the parcels subdivided,
separated, or split-off is held in the name of an immediate family member for
at least the first 60 months immediately following the subdivision,
separation, or split-off. For purposes of this subdivision, an "immediate family member"
means any person defined as such in the locality's subdivision ordinance
adopted pursuant to § 15.2-2244. C. Where contiguous real estate in agricultural, horticultural, forest or
open-space use in one ownership is located in more than one taxing locality,
compliance with the minimum acreage shall be determined on the basis of the
total area of such real estate and not the area which is located in the
particular taxing locality. (Code 1950, § 58-769.13; 1971, Ex. Sess., c. 172; 1978, c. 385; 1984, c.
675; 1988, c. 695; 2006, c. 221.) § 58.1-3242. Taking of real estate assessed under ordinance by right of
eminent domain. The taking of real estate which is being valued, assessed and taxed under
an ordinance adopted pursuant to this article by right of eminent domain
shall not subject the real estate so taken to the roll-back taxes herein
imposed. (Code 1950, § 58-769.14; 1971, Ex. Sess., c. 172; 1984, c. 675.) § 58.1-3243. Application of other provisions of Title 58.1. The provisions of this title applicable to local levies and real estate
assessment and taxation shall be applicable to assessments and taxation
hereunder mutatis mutandis including, without limitation, provisions relating
to tax liens, boards of equalization and the correction of erroneous
assessments and for such purposes the roll-back taxes shall be considered to
be deferred real estate taxes. (Code 1950, § 58-769.15; 1971, Ex. Sess., c. 172; 1980, c. 241; 1983, c.
304; 1984, c. 675.) § 58.1-3244. Article not in conflict with requirements for preparation and
use of true values. Nothing in this article shall be construed to be in conflict with the
requirements for preparation and use of true values where prescribed by the
General Assembly for use in any fund distribution formula. (Code 1950, § 58-769.15:1; 1971, Ex. Sess., c. 172; 1984, c. 675.) |