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, Ch. 32,
Art. 4, Code of Virginia, and of this article.
[Amended 7-20-1976; 11-16-2010]
A. The owner of any real estate meeting the criteria set forth in §§ 58.1-3230
and 58.1-3236(b), Code of Virginia, may, on or before November 1 of
each year, apply to the Commissioner of the 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 in § 58.1-3236,
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
application fee of $10 shall accompany each application.
B. A separate application shall be filed for each parcel on the land
book, provided that when applications are submitted by one owner for
contiguous parcels, only one application fee shall be required.
C. Any such property owner qualifying for classification, assessment
and taxation of real estate on the basis of land use shall revalidate
such classification, assessment and taxation by filing with the Commissioner
of the Revenue, not later than April 1 of the tax year in which any
general reassessment becomes effective, a revalidation request on
a form to be provided by the Commissioner of the Revenue.
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.
There is hereby imposed a roll-back tax and
interest thereon in such amounts as may be determined under § 58.1-3237,
Code of Virginia, upon any property as to which the use changes to
a nonqualifying use.
The provisions of Title 58.1, 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.