[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.
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.
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.