[Adopted 9-12-1984 as Ch. 9, Art. II, of the 1984 Frederick
County Code]
[Amended 9-9-1992; 8-14-2013]
The County 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 Title 58.1, Article
4, § 58.1-3229 et seq., of the Code of Virginia, as amended,
and of this article.
A.
The owner of any real estate meeting the criteria
set forth by §§ 58.1-3230, 58.1-3233, and 58.1-3237
of the Code of Virginia, as amended, may, at least 60 days preceding
the tax years for which such taxation is sought, apply to the Commissioner
of Revenue for the classification, assessment and taxation of such
property for the next succeeding tax year on the basis of its use
under the procedures set forth by § 58.1-3236 of the Code
of Virginia, as amended, provided that, in any year in which a general
reassessment is being made, the property owner may submit such application
until 30 days have elapsed after his notice of increase in assessment
is mailed in accordance with § 58.1-3330 of the Code of
Virginia or 60 days preceding the tax year, whichever is later, provided
that such application must be submitted for any year at least 60 days
preceding the effective date of the assessment for such year. Such
application shall be on forms provided by the State Department of
Taxation and supplied by the Commissioner of Revenue and shall include
such additional schedules, photographs and drawings as may be required
by the Commissioner of Revenue.
[Amended 8-14-2013]
B.
A separate application shall be filed for each parcel
on the land book for which qualification is sought.
C.
All applications under this article shall be accompanied
by an application fee payable to the County Treasurer of $100 or $0.50
per acre (or major part thereof) per parcel sought to be classified,
assessed and taxed under this article, whichever is greater. No such
application fee is required upon the filing of an annual revalidation
nor upon the filing of an application upon a change in acreage.
[Added 9-9-1992[1]]
D.
The owner of any real estate which has been approved
for special assessment as allowed by § 58.1-3231 of the
Code of Virginia, as amended, shall revalidate annually any application
previously approved. Such revalidation shall be made with the Commissioner
of Revenue, on forms prescribed by the same. Revalidations must be
made before November 1 of the preceding tax year for which such assessment
is sought.
E.
Late filing of land use applications. A late filing
fee of $25 will be assessed for late filing for each parcel application.
The applicant will have 30 days from the date of passage of this subsection
and 30 days from the due date, November 1, of each year hereafter.
[Added 12-8-1993]
A.
Promptly upon receipt of any application, the Commissioner
of Revenue shall determine whether the subject property meets the
criteria for taxation hereunder. If the Commissioner of Revenue shall
determine 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 forest use, the Commissioner of Revenue may request
an opinion from the Director of the Department of Conservation and
Economic Development; and in determining whether the subject property
meets the criteria for open space use, he may request an opinion from
the Director of the Commission of Outdoor Recreation. Upon the refusal
of the Director of the Department of Conservation and Economic Development
or the Director of the Commission of Outdoor 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 a court of record 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.
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 8-14-2013]
There is hereby imposed a rollback tax, in such
amount as may be determined under § 58.1-3237 of the Code
of Virginia, as amended, upon any property as to which the use changes
to a nonqualifying use. Rollback tax shall not become due hereunder
solely because of a change in zoning to any zoning district other
than the RP, R4, or R5 Zoning Districts, made at the request of the
owner or his agent, that would permit a more intensive use. Such real
estate may remain eligible for use value assessment and taxation,
in accordance with the provisions of this article, as long as the
use by which it qualified does not change to a nonqualifying use.
No rollback tax shall become due with respect to the real estate until
such time as the use by which it qualified changes to a nonqualifying
use.
A.
The owner of any real estate liable for rollback tax
shall report to the Commissioner of Revenue, on forms to be prescribed,
any change in use of such property to a nonqualifying use and shall
pay the rollback tax then due to the Treasurer. The Commissioner 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, such owner shall be liable
for an additional penalty equal to 10% of the amount of the rollback
tax, which penalty shall be collected as a part of the tax. In addition
to such penalty, there is hereby imposed interest of 10% per annum
of the amount of the rollback tax or a fraction thereof during which
the failure continues.
[Amended 3-8-1989; 8-14-2013]
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.
The provisions of Title 58.1 of the Code of
Virginia, as amended, applicable to assessments and taxation hereunder,
shall be adopted mutatis mutandis, including, without limitation,
provisions relating to tax liens and the correction of erroneous assessments.
For such purposes, the rollback taxes shall be considered to be deferred
real estate taxes.
