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.
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;
B. Any parcel of real estate that has a change in zoning as described in Subsection
A shall remain eligible for use value assessment and taxation, in accordance with the provisions of this article, so long as the use by which the parcel qualified does not change to a nonqualifying use; and
C. The imposition of rollback taxes as described in §
146-70 shall occur when the use by which it qualified changes to a nonqualifying use.
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.