The County of Shenandoah finds that the preservation of real
estate devoted to agricultural, horticultural, forest and open space
uses within its boundaries is in the public interest and, having heretofore
adopted a land use plan, hereby ordains that such real estate shall
be taxed in accordance with the provisions of Article 4 of Chapter
32 of Title 58.1 of the Code of Virginia; the standards prescribed
by the Director of the Virginia Department of Conservation and Recreation;
the Virginia Commissioner of Agriculture and Consumer Services and
the State Forester; and this article.
A.
Applications for taxation of real estate on the basis of use assessment
shall be submitted to the Commissioner of the Revenue on forms provided
by the Virginia Department of Taxation and supplied by the Commissioner
of the Revenue. The application shall include such additional schedules,
photographs and drawings as may be required by the Commissioner of
the Revenue.
B.
The application shall be submitted:
(1)
At least 60 days preceding the tax year for which such taxation is
sought; or
(2)
In any year in which a general reassessment is being made, until
30 days have elapsed after the notice of increase in assessment has
been mailed to the property owner in accordance with § 58.1-3330
of the Code of Virginia, or 60 days preceding the tax year, whichever
is later.
C.
The application shall be signed by all owners of the subject property.
An owner of an undivided interest in the property may apply on behalf
of owners that are minor or that cannot be located, upon submitting
an affidavit attesting to such facts.
D.
A separate application shall be filed for each parcel or tract shown
on the land book.
E.
An application fee as provided in Chapter A170, Fees, shall accompany each application, except that no application fee shall be less than $10. No land use fees are refundable.
G.
An application with applicable fees shall be submitted whenever the
use or acreage of such land previously approved changes; provided,
however, that no application fee shall 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. If the acreage change is the result of a current survey
of the property being made or a boundary agreement between adjoining
property owners and not the result of any deeded outconveyance, then
reapplication is necessary at no fee.
H.
If any tax on the land affected by an application is delinquent when
the application is filed, then the application shall not be accepted.
Upon payment of all delinquent taxes, interest and penalties relating
to such land, the application shall then be treated in accordance
with this section.
I.
The Board of Supervisors shall require owners to revalidate (renew) annually, with no fee, with the Commissioner of the Revenue or his or her designee any application previously approved. Late filing of an annual revalidation (renewal) form must be made within 30 days of the original deadline. A general reassessment revalidation fee, as provided in Chapter A170, shall accompany each application for general reassessment. No fee shall be less than $10. Late filing of a general reassessment, revalidation form must be made on or before the effective date of the assessment and be accompanied by a late filing fee as provided in Chapter A170, except that no such late filing fee shall be less than $20.
J.
Within 30 days after posting of a land transfer by the Commissioner
of the Revenue of a transfer of all or any part of a parcel of land,
which land, prior to the transfer, was taxed under use value, the
Commissioner of the Revenue or his or her designee shall notify, in
writing, the owner of the remaining tract and the owner of the new
tract, if such tracts qualify for use valuation, that a revalidation
of the property must be filed and completed within 30 days from the
date of the letter from the Commissioner of the Revenue or his or
her designee. If such revalidation is not completed within the times
as prescribed herein, then the property will be removed from use valuation,
effective immediately.
A.
Promptly upon receipt of an application, the Commissioner of the
Revenue or his or her designee shall determine whether the subject
property meets the criteria under this article, Article 4 of Chapter
32 of Title 58.1 of the Code of Virginia and the applicable standards
prescribed thereunder by the Director of the Department of Conservation
and Recreation, the Commissioner of Agriculture and Consumer Services
and the State Forester.
B.
Minimum acreage.
(1)
Real estate devoted to:
(a)
Agricultural or horticultural use shall consist of a minimum
of five acres.
(b)
Forest use shall consist of a minimum of 20 acres. Any such
forest property shall complete and file a forest commitment plan,
which plan shall be obtained from the Commissioner of the Revenue
or his or her designee.
(c)
Open space use shall consist of a minimum of five acres.
(2)
The foregoing requirements for minimum acreage shall be determined
by adding together the total area of contiguous real estate, excluding
recorded subdivision lots titled in the same ownership. For purposes
of this section, properties separated only by a public right-of-way
are considered contiguous.
C.
In addition to meeting the foregoing requirements for minimum acreage,
real estate devoted to open space use shall be:
(1)
Within an agricultural, a forestal or an agricultural and forestal district entered into pursuant to Chapter 43 (§ 15.2-4301 et seq.) of Title 15.2 of the Code of Virginia; or
(2)
Subject to a recorded perpetual easement that is held by a public
body and that promotes the open space use classification, as defined
in § 58.1-3230 of the Code of Virginia; or
(3)
Subject to a recorded commitment meeting the standards prescribed
by the Director of the Virginia Department of Conservation and Recreation
and entered into by the landowner with the County.
D.
If the Commissioner of the Revenue or his or her designee determines
that the property does meet such criteria, he or she shall determine
the value of such property for its qualifying use, as well as its
fair market value.
E.
In determining whether the subject property meets the criteria of
agricultural use or horticultural use, the Commissioner of the Revenue
or his or her designee may request an opinion from the Commissioner
of Agriculture and Consumer Services; in determining whether the subject
property meets the criteria for forest use, he or she may request
an opinion from the State Forester; and in determining whether the
subject property meets the criteria for open space use, he or she
may request an opinion from the Director of Conservation and Recreation.
Upon the refusal of the Commissioner of Agriculture and Consumer Services,
State Forester or the Director of Conservation and Recreation to issue
an opinion, or in the event of an unfavorable opinion which does not
comport with standards set forth by the respective director, the party
aggrieved may seek relief from any circuit court of record wherein
the real estate in question is located. If the court finds in his
favor, it may issue an order which shall serve in lieu of an opinion
for the purpose of this article.
The use value and fair market value of any qualifying property
shall be placed on the land book before delivery to the Treasurer,
and the tax shall be extended from the use value. Continuation of
valuation, assessment and taxation based upon land use shall depend
on continuance of the real estate in a qualifying use, continued payment
of taxes as required in § 58.1-3235 and compliance with
other requirements of Article 4 of Chapter 32 of Title 58.1 of the
Code of Virginia, the applicable standards prescribed by the Director
of the Virginia Department of Conservation and Recreation, the Virginia
Commissioner of Agriculture and Consumer Services and the State Forester
and this article, and not upon continuance in the same owner of title
to the land.
If on April 1 of any year the taxes for any prior year on any
parcel of real property which has special assessment as provided for
in this article are delinquent, the County Treasurer shall send notice
of that fact and the general provisions of § 58.1-3235 of
the Code of Virginia to the property owner by first-class mail. If,
after sending such notice, such delinquent taxes remain unpaid on
June 1, the Treasurer shall notify the Commissioner of the Revenue,
who shall remove such parcel from land use program. In any year in
which revalidation is required, all taxes must be current. If any
taxes are unpaid and reassessment, revalidation and/or annual revalidation
is required, then the Commissioner of the Revenue or his or her designee
shall not process the application for revalidation, and the special
assessment will not be available to the applicant.
There is hereby imposed a rollback tax, and interest thereon,
in such amounts as may be determined under Virginia Code § 58.1-3237,
on real estate which has qualified for assessment and taxation on
the basis of use under this article, upon one or more of the following
occurrences:
A.
When the use by which it qualified changes to a more intensive use
or to a nonqualifying use.
B.
When it is rezoned to a more intensive use, as described in § 58.1-3237
of the Code of Virginia.
C.
When one or more parcels, lots or pieces of land are separated or
split off from the real estate, as described in § 58.1-3241
of the Code of Virginia.
[Added 2-11-2020]
Notwithstanding the provisions of § 146-70:
A.
Rollback
taxes shall not become due for any parcel of real property which has
a special assessment as provided for in this article solely because
the zoning of the property is changed at the request of the owner
or his agent and such change in zoning is to M-1 and M-2 and for the
uses described therein, or, with respect to incorporated towns, a
zoning that allows only such uses;
A.
The owner of any real estate liable for rollback taxes shall, within
60 days following a change in use or zoning, report such change to
the Commissioner of the Revenue or his or her designee on such forms
as may be prescribed. The Commissioner of the Revenue or his or her
designee shall forthwith determine and assess the rollback tax, which
shall be paid to the Treasurer within 30 days of assessment. On failure
to report within 60 days following such change in use and/or failure
to pay within 30 days of assessment, such owner shall be liable for
an additional penalty equal to 10% of the amount of the rollback tax
and interest, which penalty shall be collected as a part of the tax.
In addition to such penalty for failure to make required report, there
is hereby imposed interest of 1/2% of the amount of the rollback tax,
interest and penalty, for each month of failure or failure thereof
during which the failure continues.
B.
Any person making material misstatement of fact other than a clerical
error in any application filed pursuant hereto shall be liable for
all 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, together with interest and penalties thereon, and he
shall be further assessed with an additional penalty of 100% of such
unpaid taxes. The term "material misstatement of fact" shall have
the same meaning as it has under § 58.1-3238 of the Code
of Virginia.
The provisions of Title 58.1 of the Code of Virginia applicable
to local levies and real estate assessments and taxation shall be
applicable to assessments and taxation hereunder mutatis mutandis,
including, without limitation, provisions relating to tax liens and
the correction of erroneous assessments, and for such purposes the
rollback taxes shall be considered to be deferred real estate taxes.
Any incorporated town in Shenandoah County having heretofore
adopted a land use plan or hereafter following adoption of a land
use plan may, by appropriate action, permit real estate within its
boundaries to be covered by the terms and provisions of this article.
Upon favorable action by the governing body of any incorporated town
in the Shenandoah County, the terms and conditions of this article
shall apply fully to all real estate in said incorporated town.
This article shall be effective for all tax years beginning
on and after January 1, 1999.
