[Adopted as Ch. 7, Art. VII, of the 1975
Code]
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.
[Amended 11-16-2010]
A.
Promptly upon receipt of any application, the Commissioner of the
Revenue shall determine whether the subject property meets the criteria
for taxation under this article. 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 or horticultural use, the Commissioner of the Revenue
may request an opinion from the Commissioner of Agriculture and Consumer
Services; in determining whether the subject property meets the criteria
for forest use, he may request an opinion from the State Forester;
and in determining whether the subject property meets the criteria
for open space use, he may request an opinion from the Director of
the Department of Conservation and Recreation. Upon the refusal of
the Commissioner of Agriculture and Consumer Services, the State Forester
or the Director of the Department of Conservation and Recreation to
issue an opinion or in the event of an unfavorable opinion which does
not comport with standards set forth by the respective Commissioner,
Forester or Director, the party aggrieved may seek relief from any
court of record wherein the real estate in question is located. If
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.
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.
A.
The owner of any real estate liable for roll-back
taxes shall report to the Treasurer, on forms to be prescribed, any
change in the use of such property to nonqualifying use and shall
pay the roll-back tax then due. On failure so to report and pay 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 roll-back
tax 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 1% 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.
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.
