[HISTORY: Adopted by the Board of Supervisors of Amelia County
as indicated in article histories. Amendments noted where applicable.]
[Adopted 5-12-1975; amended 12-29-1980]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The County of Amelia finds that preservation of real estate
devoted to agricultural uses within its boundaries is in the public
interest and, having heretofore adopted a Comprehensive Plan, hereby
ordains that such real estate shall be taxed in accordance with the
provisions of Title 58.1, Chapter 32, Article 4, of the Code of Virginia
and of this article.
A.
The owner of any real estate meeting the criteria set forth in § 58.1-3230
of the Code of Virginia as to real estate devoted to agricultural
use may, at least 60 days preceding the tax year for which such taxation
is sought, apply to the Commissioner of the Revenue for the classification,
assessment and taxation for such property for the next succeeding
tax year on the basis of its use, under the procedures set forth in § 58.1-3234
of the Code of Virginia. Such application shall be on forms provided
by the State Department of Taxation and supplied by the Commissioner
of the Revenue and shall include such additional schedules, photographs
and drawings as may be required by the Commissioner of the Revenue.
An individual who is the 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, except 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; provided, however,
that such property owner must revalidate triannually with the Commissioner
of the Revenue on or before the date on which the last installment
of property tax prior to the effective date of the assessment is due,
any applications previously approved. An application fee of $25 shall
accompany each application; a revalidation fee of $25 shall be payable
every six years thereafter. In addition, a fee of $0.125 per acre
will be required.
[Amended 4-20-2022 by Ord. No. 22-007; 6-18-2024]
B.
A separate application shall be filed for each parcel on the land
book.
C.
If an individual fails to complete their revalidation application
by the deadline, they will be offered a sixty-day period where they
can pay a $25 late fee to avoid the parcel being removed from the
agricultural classification.
[Added 6-18-2024]
A.
Promptly upon receipt of any application, the Commissioner of the
Revenue shall determine whether the subject property meets the criteria
for taxation hereunder. If the Commissioner of the Revenue determines
that the subject property does meet such criteria, he shall determine
the value of such property for its qualifying use, as well as its
fair market value.
B.
In determining whether the subject property meets the criteria for
"agricultural use," the Commissioner of the Revenue may request an
opinion from the Commissioner of Agriculture and Consumer Services.
Upon the refusal of the Commissioner of Agriculture and Consumer Services
to render an opinion or in the event of an unfavorable opinion which
does not comport with standards set forth by the Commissioner of Agriculture
and Consumer Services, the party aggrieved may seek relief from any
court of record wherein the real estate in question is located. If
the court finds in favor of the party aggrieved, it may issue an order
which may serve in lieu of an opinion for the purposes of this article.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
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 for the next succeeding tax year shall be extended from
the use value.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
There is hereby imposed a roll-back tax, and interest thereon,
in such amounts as may be determined under Code of Virginia, § 58.1-3237,
upon any property as to which the use changes to a nonqualifying use.
A.
The owner of any real estate rezoned to a more intensive use at the
request of the owner or his agent or liable for roll-back taxes shall,
within 60 days following a 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, and it shall be paid to the Treasurer
within 30 days of the assessment. Any person failing to report within
60 days following such change in use and/or failing to pay such roll-back
taxes within 30 days of assessment shall be liable for an additional
penalty of 10% of the amount of the roll-back taxes and interest,
which penalty shall be collected as a part of the tax. In addition
to such penalty, there is hereby imposed interest of 1/2% of the amount
of the roll-back tax, interest and penalty for each month or fraction
thereof during which the failure continues.
B.
Any person making a material misstatement of fact 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 in the taxing
jurisdiction, together with interest and penalties thereon, and he
shall be further assessed with an additional penalty of 100% of such
unpaid taxes.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The provisions of Title 58.1 of the Code of Virginia 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 and the correction
of erroneous assessments, and, for such purposes, the roll-back taxes
shall be considered to be deferred real estate taxes.
This article shall be effective for all tax years beginning
on and after January 1, 1976.
[Adopted 2-20-2019]
The following farm animals, grains, agricultural products, farm
machinery and farm implements shall constitute separate classes of
tangible personal property and shall be exempt from tangible personal
property taxes:
A.
Horses, mules and other kindred animals;
B.
Cattle;
C.
Sheep and goats;
D.
Hogs;
E.
Poultry;
F.
Grains and other feeds used for the nurture of farm animals;
G.
Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100,
Code of Virginia, and other agricultural products in the hands of
a producer;
H.
Farm machinery other than the farm machinery described in Subsection J, and farm implements, which shall include equipment and machinery used by farm wineries as defined in § 4.1-100, Code of Virginia, in the production of wine;
I.
Equipment used by farmers or farm cooperatives qualifying under § 521
of the Internal Revenue Code to manufacture industrial ethanol, provided
that the materials from which the ethanol is derived consist primarily
of farm products;
J.
Farm machinery designed solely for the planting, production or harvesting
of a single product or commodity; and
This article shall take effect immediately upon its passage.
This article shall supersede and replace any other ordinance,
resolution or other actions related to establishing personal property
tax classifications, rates and exemptions for animals, grains, agricultural
products, farm machinery, farm implements and equipment as set forth
herein.
