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Virginia Code
Title 58.1, Chapter 32, Real
Property Tax
§ 58.1-3230. Special
classifications of real estate established and defined.
§ 58.1-3231. Authority of
counties, cities and towns to adopt ordinances; general reassessment
following adoption of ordinance.
§ 58.1-3232. Authority of city
to provide for assessment and taxation of real estate in newly
annexed area.
§ 58.1-3233. Determinations to
be made by local officers before assessment of real estate under
ordinance.
§ 58.1-3234. Application by
property owners for assessment, etc., under ordinance; continuation
of assessment, etc.
§ 58.1-3235. Removal of parcels
from program if taxes delinquent.
§ 58.1-3236. Valuation of real
estate under ordinance.
§ 58.1-3237. Change in use or zoning of real
estate assessed under ordinance; roll-back taxes.
§ 58.1-3237.1. Authority of
counties to enact additional provisions concerning zoning
classifications.
§ 58.1-3238. Failure to report change in use; misstatements in
applications.
§ 58.1-3239. State Land Evaluation Advisory Committee continued
as State Land Evaluation Advisory Council; membership; duties;
ordinances to be filed with Council.
§ 58.1-3240. Duties of Director
of the Department of Conservation and Recreation, the State Forester
and the Commissioner of Agriculture and Consumer Services; remedy of
person aggrieved by action or nonaction of Director, State Forester
or Commissioner.
§ 58.1-3241. Separation of part of real estate assessed under
ordinance; contiguous real estate located in more than one taxing
locality.
§ 58.1-3242. Taking of real estate assessed under ordinance by
right of eminent domain.
§ 58.1-3243. Application of other provisions of Title 58.1.
§ 58.1-3244. Article not in conflict with requirements for
preparation and use of true values.
§ 58.1-3230. Special
classifications of real estate established and defined.
For the purposes of this article the following special
classifications of real estate are established and defined:
"Real estate devoted to agricultural use" shall mean
real estate devoted to the bona fide production for sale of plants
and animals useful to man under uniform standards prescribed by the
Commissioner of Agriculture and Consumer Services in accordance with
the Administrative Process Act (§
2.2-4000 et seq.), or devoted to and meeting the requirements
and qualifications for payments or other compensation pursuant to a
soil conservation program under an agreement with an agency of the
federal government. Real estate upon which recreational activities
are conducted for a profit or otherwise, shall be considered real
estate devoted to agricultural use as long as the recreational
activities conducted on such real estate do not change the character
of the real estate so that it does not meet the uniform standards
prescribed by the Commissioner.
"Real estate devoted to horticultural use" shall mean
real estate devoted to the bona fide production for sale of fruits
of all kinds, including grapes, nuts, and berries; vegetables;
nursery and floral products under uniform standards prescribed by
the Commissioner of Agriculture and Consumer Services in accordance
with the Administrative Process Act (§
2.2-4000 et seq.); or real estate devoted to and meeting the
requirements and qualifications for payments or other compensation
pursuant to a soil conservation program under an agreement with an
agency of the federal government. Real estate upon which
recreational activities are conducted for profit or otherwise, shall
be considered real estate devoted to horticultural use as long as
the recreational activities conducted on such real estate do not
change the character of the real estate so that it does not meet the
uniform standards prescribed by the Commissioner.
"Real estate devoted to forest use" shall mean land
including the standing timber and trees thereon, devoted to tree
growth in such quantity and so spaced and maintained as to
constitute a forest area under standards prescribed by the State
Forester pursuant to the authority set out in §
58.1-3240 and in accordance with the Administrative Process Act
(§
2.2-4000 et seq.). Real estate upon which recreational
activities are conducted for profit, or otherwise, shall still be
considered real estate devoted to forest use as long as the
recreational activities conducted on such real estate do not change
the character of the real estate so that it no longer constitutes a
forest area under standards prescribed by the State Forester
pursuant to the authority set out in § 58.1-3240.
"Real estate devoted to open-space use" shall mean real
estate used as, or preserved for, (i) park or recreational purposes,
(ii) conservation of land or other natural resources, (iii)
floodways, (iv) wetlands as defined in §
58.1-3666, (v) riparian buffers as defined in §
58.1-3666, (vi) historic or scenic purposes, or (vii) assisting
in the shaping of the character, direction, and timing of community
development or for the public interest and consistent with the local
land-use plan under uniform standards prescribed by the Director of
the Department of Conservation and Recreation pursuant to the
authority set out in § 58.1-3240, and in
accordance with the Administrative Process Act (§
2.2-4000 et seq.) and the local ordinance.
(Code 1950, § 58-769.5; 1971, Ex. Sess., c.
172; 1973, c. 209; 1984, cc. 675, 739, 750; 1987, c. 550; 1988, c.
695; 1989, cc. 648, 656; 1996, c. 573; 1998, c. 516.)
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§ 58.1-3231. Authority of
counties, cities and towns to adopt ordinances; general reassessment
following adoption of ordinance.
Any county, city or town which has adopted a land-use plan may
adopt an ordinance to provide for the use value assessment and
taxation, in accord with the provisions of this article, of real
estate classified in § 58.1-3230. The local
governing body pursuant to § 58.1-3237.1 may
provide in the ordinance that property located in specified zoning
districts shall not be eligible for special assessment as provided
in this article. The provisions of this article shall not be
applicable in any county, city or town for any year unless such an
ordinance is adopted by the governing body thereof not later than
June 30 of the year previous to the year when such taxes are first
assessed and levied under this article, or December 31 of such year
for localities which have adopted a fiscal year assessment date of
July 1, under Chapter 30 (§ 58.1-3000
et seq.) of this subtitle. The provisions of this article also shall
not apply to the assessment of any real estate assessable pursuant
to law by a central state agency.
Land used in agricultural and forestal production within an
agricultural district, a forestal district or an agricultural and
forestal district that has been established under Chapter 43 (§
15.2-4300 et seq.) of Title 15.2, shall be eligible for the use
value assessment and taxation whether or not a local land-use plan
or local ordinance pursuant to this section has been adopted.
Such ordinance shall provide for the assessment and taxation in
accordance with the provisions of this article of any or all of the
four classes of real estate set forth in §
58.1-3230. If the uniform standards prescribed by the
Commissioner of Agriculture and Consumer Services pursuant to §
58.1-3230 require real estate to have been used for a particular
purpose for a minimum length of time before qualifying as real
estate devoted to agricultural use or horticultural use, then such
ordinance may waive such prior use requirement for real estate
devoted to the production of agricultural and horticultural crops
that require more than two years from initial planting until
commercially feasible harvesting.
In addition to but not to replace any other requirements of a
land-use plan such ordinance may provide that the special assessment
and taxation be established on a sliding scale which establishes a
lower assessment for property held for longer periods of time within
the classes of real estate set forth in § 58.1-3230.
Any such sliding scale shall be set forth in the ordinance.
Notwithstanding any other provision of law, the governing body of
any county, city or town shall be authorized to direct a general
reassessment of real estate in the year following adoption of an
ordinance pursuant to this article.
(Code 1950, § 58-769.6; 1971, Ex. Sess., c.
172; 1973, c. 209; 1974, c. 34; 1975, c. 233; 1977, c. 681; 1978, c.
250; 1984, cc. 92, 675; 1987, c. 628; 1988, c. 695; 1999, c. 1026;
2000, c. 410; 2001, c. 705.)
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§ 58.1-3232. Authority of city
to provide for assessment and taxation of real estate in newly
annexed area.
The council of any city may adopt an ordinance to provide for the
assessment and taxation of only the real estate in an area newly
annexed to such city in accord with the provisions of this article.
All of the provisions of this article shall be applicable to such
ordinance, except that if the county from which such area was
annexed has in operation an ordinance hereunder, the ordinance of
such city may be adopted at any time prior to April 1 of the year
for which such ordinance will be effective, and applications from
landowners may be received at any time within thirty days of the
adoption of the ordinance in such year. If such ordinance is adopted
after the date specified in § 58.1-3231, the
ranges of suggested values made by the State Land Evaluation
Advisory Council for the county from which such area was annexed are
to be considered the value recommendations for such city. An
ordinance adopted under the authority of this section shall be
effective only for the tax year immediately following annexation.
(Code 1950, § 58-769.6:1; 1976, c. 58;
1984, c. 675.)
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§ 58.1-3233. Determinations to
be made by local officers before assessment of real estate under
ordinance.
Prior to the assessment of any parcel of real estate under any
ordinance adopted pursuant to this article, the local assessing
officer shall:
1. Determine that the real estate meets the
criteria set forth in § 58.1-3230
and the standards prescribed thereunder to qualify for one of the
classifications set forth therein, and he may request an opinion
from the Director of the Department of Conservation and Recreation,
the State Forester or the Commissioner of Agriculture and Consumer
Services;
2. Determine further that real estate devoted
solely to (i) agricultural or horticultural use consists of a
minimum of five acres, (ii) forest use consists of a minimum of
twenty acres and (iii) open-space use consists of a minimum of five
acres or such greater minimum acreage as may be prescribed by local
ordinance; except that for real estate adjacent to a scenic river, a
scenic highway, a Virginia Byway or public property in the Virginia
Outdoors Plan or for any real estate in any city, county or town
having a density of population greater than 5,000 per square mile,
for any real estate in any county operating under the urban county
executive form of government, or the unincorporated Town of Yorktown
chartered in 1691, the governing body may by ordinance prescribe
that land devoted to open-space uses consist of a minimum of two
acres.
The minimum acreage requirements for special classifications of
real estate shall be determined by adding together the total area of
contiguous real estate excluding recorded subdivision lots recorded
after July 1, 1983, titled in the same ownership. For purposes of
this section, properties separated only by a public right-of-way are
considered contiguous; and
3. Determine further that real estate devoted to
open-space use is (i) within an agricultural, a forestal, or an
agricultural and forestal district entered into pursuant to Chapter
43 (§
15.2-4300 et seq.) of Title 15.2, or (ii) subject to a recorded
perpetual easement that is held by a public body, and promotes the
open-space use classification, as defined in §
58.1-3230, or (iii) subject to a recorded commitment entered
into by the landowners with the local governing body, or its
authorized designee, not to change the use to a nonqualifying use
for a time period stated in the commitment of not less than four
years nor more than ten years. Such commitment shall be subject to
uniform standards prescribed by the Director of the Department of
Conservation and Recreation pursuant to the authority set out in § 58.1-3240.
Such commitment shall run with the land for the applicable period,
and may be terminated in the manner provided in § 15.1-1513 for
withdrawal of land from an agricultural, a forestal or an
agricultural and forestal district.
(Code 1950, § 58-769.7; 1971, Ex. Sess., c.
172; 1973, c. 209; 1980, c. 75; 1984, cc. 675, 739, 750; 1987, c.
550; 1988, cc. 462, 695; 1989, c. 656; 1990, c. 695; 1991, cc. 69,
490.)
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§ 58.1-3234. Application by
property owners for assessment, etc., under ordinance; continuation
of assessment, etc.
Property owners must submit an application for taxation on the
basis of a use assessment to the local assessing officer:
1. At least sixty days preceding the tax year for
which such taxation is sought; or
2. In any year in which a general reassessment is
being made, the property owner may submit such application until
thirty days have elapsed after his notice of increase in assessment
is mailed in accordance with §
58.1-3330, or sixty days preceding the tax year, whichever is
later; or
3. In any locality which has adopted a fiscal tax
year under Chapter 30 (§ 58.1-3000
et seq.) of this Subtitle III, but continues to assess as of January
1, such application must be submitted for any year at least sixty
days preceding the effective date of the assessment for such year.
The governing body, by ordinance, may permit applications to be
filed within no more than sixty days after the filing deadline
specified herein, upon the payment of a late filing fee to be
established by the governing body. In addition, a locality may, by
ordinance, permit a further extension of the filing deadline
specified herein, upon payment of an extension fee to be established
by the governing body in an amount not to exceed the late filing
fee, to a date not later than thirty days after notices of
assessments are mailed. An individual who is 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; however, no application fee may be required 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. The governing body of any county, city or town may,
however, require any such property owner to revalidate annually with
such locality, on or before the date on which the last installment
of property tax prior to the effective date of the assessment is
due, on forms prepared by the locality, any applications previously
approved. Each locality which has adopted an ordinance hereunder may
provide for the imposition of a revalidation fee every sixth year.
Such revalidation fee shall not, however, exceed the application fee
currently charged by the locality. The governing body may also
provide for late filing of revalidation forms on or before the
effective date of the assessment, on payment of a late filing fee.
Forms shall be prepared by the State Tax Commissioner and supplied
to the locality for use of the applicants and applications shall be
submitted on such forms. An application fee may be required to
accompany all such applications.
In the event of a material misstatement of facts in the
application or a material change in such facts prior to the date of
assessment, such application for taxation based on use assessment
granted thereunder shall be void and the tax for such year extended
on the basis of value determined under § 58.1-3236
D. Except as provided by local ordinance, no application for
assessment based on use shall be accepted or approved if, at the
time the application is filed, the tax on the land affected is
delinquent. Upon the payment of all delinquent taxes, including
penalties and interest, the application shall be treated in
accordance with the provisions of this section.
Continuation of valuation, assessment and taxation under an
ordinance adopted pursuant to this article shall depend on
continuance of the real estate in a qualifying use, continued
payment of taxes as referred to in § 58.1-3235,
and compliance with the other requirements of this article and the
ordinance and not upon continuance in the same owner of title to the
land.
In the event that the locality provides for a sliding scale under
an ordinance, the property owner and the locality shall execute a
written agreement which sets forth the period of time that the
property shall remain within the classes of real estate set forth in
§ 58.1-3230. The term of the written agreement
shall be for a period not exceeding twenty years, and the instrument
shall be recorded in the office of the clerk of the circuit court
for the locality in which the subject property is located.
(Code 1950, § 58-769.8; 1971, Ex. Sess., c.
172; 1973, cc. 93, 209; 1974, c. 33; 1976, c. 478; 1977, c. 213;
1978, cc. 250, 644, 645; 1979, cc. 180, 632; 1980, cc. 493, 508;
1982, c. 624; 1984, cc. 92, 675; 1988, c. 695; 1993, c. 102; 1999,
c. 1026; 2001, c. 50.)
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§ 58.1-3235. Removal of parcels
from program if taxes delinquent.
If on April 1 of any year the taxes for any prior year on any
parcel of real property which has a special assessment as provided
for in this article are delinquent, the appropriate county, city or
town treasurer shall forthwith send notice of that fact and the
general provisions of this section to the property owner by
first-class mail. If, after the notice has been sent, such
delinquent taxes remain unpaid on June 1, the treasurer shall notify
the appropriate commissioner of the revenue who shall remove such
parcel from the land use program. Such removal shall become
effective for the current tax year.
(Code 1950, § 58-769.8:1; 1980, c. 508;
1984, c. 675; 1994, c. 199.)
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§ 58.1-3236. Valuation of real
estate under ordinance.
A. In valuing real estate for purposes of taxation by any county,
city or town which has adopted an ordinance pursuant to this
article, the commissioner of the revenue or duly appointed assessor
shall consider only those indicia of value which such real estate
has for agricultural, horticultural, forest or open space use, and
real estate taxes for such jurisdiction shall be extended upon the
value so determined. In addition to use of his personal knowledge,
judgment and experience as to the value of real estate in
agricultural, horticultural, forest or open space use, he shall, in
arriving at the value of such land, consider available evidence of
agricultural, horticultural, forest or open space capability, and
the recommendations of value of such real estate as made by the
State Land Evaluation Advisory Council.
B. In determining the total area of real estate actively devoted
to agricultural, horticultural, forest or open space use there shall
be included the area of all real estate under barns, sheds, silos,
cribs, greenhouses, public recreation facilities and like
structures, lakes, dams, ponds, streams, irrigation ditches and like
facilities; but real estate under, and such additional real estate
as may be actually used in connection with, the farmhouse or home or
any other structure not related to such special use, shall be
excluded in determining such total area.
C. All structures which are located on real estate in
agricultural, horticultural, forest or open space use and the
farmhouse or home or any other structure not related to such special
use and the real estate on which the farmhouse or home or such other
structure is located, together with the additional real estate used
in connection therewith, shall be valued, assessed and taxed by the
same standards, methods and procedures as other taxable structures
and other real estate in the locality.
D. In addition, such real estate in agricultural, horticultural,
forest or open space use shall be evaluated on the basis of fair
market value as applied to other real estate in the taxing
jurisdiction, and land book records shall be maintained to show both
the use value and the fair market value of such real estate.
(Code 1950, § 58-769.9; 1971, Ex. Sess., c.
172; 1984, c. 675.)
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§ 58.1-3237. Change in use or zoning of real
estate assessed under ordinance; roll-back taxes.
A. When real estate qualifies for assessment and taxation on the
basis of use under an ordinance adopted pursuant to this article,
and the use by which it qualified changes to a nonqualifying use, or
the zoning of the real estate is changed to a more intensive use at
the request of the owner or his agent, it shall be subject to
additional taxes, hereinafter referred to as roll-back taxes. Such
additional taxes shall only be assessed against that portion of such
real estate which no longer qualifies for assessment and taxation on
the basis of use or zoning. Liability for roll-back taxes shall
attach and be paid to the treasurer only if the amount of tax due
exceeds ten dollars.
B. In localities which have not adopted a sliding scale
ordinance, the roll-back tax shall be equal to the sum of the
deferred tax for each of the five most recent complete tax years
including simple interest on such roll-back taxes at a rate set by
the governing body, no greater than the rate applicable to
delinquent taxes in such locality pursuant to §
58.1-3916 for each of the tax years. The deferred tax for each
year shall be equal to the difference between the tax levied and the
tax that would have been levied based on the fair market value
assessment of the real estate for that year. In addition the taxes
for the current year shall be extended on the basis of fair market
value which may be accomplished by means of a supplemental
assessment based upon the difference between the use value and the
fair market value.
C. In localities which have adopted a sliding scale ordinance,
the roll-back tax shall be equal to the sum of the deferred tax from
the effective date of the written agreement including simple
interest on such roll-back taxes at a rate set by the governing
body, which shall not be greater than the rate applicable to
delinquent taxes in such locality pursuant to §
58.1-3916, for each of the tax years. The deferred tax for each
year shall be equal to the difference between the tax levied and the
tax that would have been levied based on the fair market value
assessment of the real estate for that year and based on the highest
tax rate applicable to the real estate for that year, had it not
been subject to special assessment. In addition the taxes for the
current year shall be extended on the basis of fair market value
which may be accomplished by means of a supplemental assessment
based upon the difference between the use value and the fair market
value and based on the highest tax rate applicable to the real
estate for that year.
D. Liability to the roll-back taxes shall attach when a change in
use occurs, or a change in zoning of the real estate to a more
intensive use at the request of the owner or his agent occurs.
Liability to the roll-back taxes shall not attach when a change in
ownership of the title takes place if the new owner does not rezone
the real estate to a more intensive use and continues the real
estate in the use for which it is classified under the conditions
prescribed in this article and in the ordinance. The owner of any
real estate which has been zoned to more intensive use at the
request of the owner or his agent as provided in subsection E, or
otherwise subject to or liable for roll-back taxes, shall, within
sixty days following such 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, or at the time of the
zoning of the real estate to a more intensive use at the request of
the owner or his agent occurs, and shall be paid to the treasurer
within thirty days of the assessment. If the amount due is not paid
by the due date, the treasurer shall impose a penalty and interest
on the amount of the roll-back tax, including interest for prior
years. Such penalty and interest shall be imposed in accordance with
§§
58.1-3916 and 58.1-3916.
E. Real property zoned to a more intensive use, at the request of
the owner or his agent, shall be subject to and liable for the
roll-back tax at the time such zoning is changed. The roll-back tax
shall be levied and collected from the owner of the real estate in
accordance with subsection D. Real property zoned to a more
intensive use before July 1, 1988, at the request of the owner or
his agent, shall be subject to and liable for the roll-back tax at
the time the qualifying use is changed to a nonqualifying use. Real
property zoned to a more intensive use at the request of the owner
or his agent after July 1, 1988, shall be subject to and liable for
the roll-back tax at the time of such zoning. Said roll-back tax,
plus interest calculated in accordance with subsection B, shall be
levied and collected at the time such property was rezoned. For
property rezoned after July 1, 1988, but before July 1, 1992, no
penalties or interest, except as provided in subsection B, shall be
assessed, provided the said roll-back tax is paid on or before
October 1, 1992. No real property rezoned to a more intensive use at
the request of the owner or his agent shall be eligible for taxation
and assessment under this article, provided that these provisions
shall not be applicable to any rezoning which is required for the
establishment, continuation, or expansion of a qualifying use. If
the property is subsequently rezoned to agricultural, horticultural,
or open space, it shall be eligible for consideration for assessment
and taxation under this article only after three years have passed
since the rezoning was effective.
However, the owner of any real property that qualified for
assessment and taxation on the basis of use, and whose real property
was rezoned to a more intensive use at the owner's request prior to
1980, may be eligible for taxation and assessment under this article
provided the owner applies for rezoning to agricultural,
horticultural, open-space or forest use. The real property shall be
eligible for assessment and taxation on the basis of the qualifying
use for the tax year following the effective date of the rezoning.
If any such real property is subsequently rezoned to a more
intensive use at the owner's request, within five years from the
date the property was initially rezoned to a qualifying use under
this section, the owner shall be liable for roll-back taxes when the
property is rezoned to a more intensive use. Additionally, the owner
shall be subject to a penalty equal to fifty percent of the
roll-back taxes due as determined under subsection B of this
section.
F. If real estate annexed by a city and granted use value
assessment and taxation becomes subject to roll-back taxes, and such
real estate likewise has been granted use value assessment and
taxation by the county prior to annexation, the city shall collect
roll-back taxes and interest for the maximum period allowed under
this section and shall return to the county a share of such taxes
and interest proportionate to the amount of such period, if any, for
which the real estate was situated in the county.
(Code 1950, § 58-769.10; 1971, Ex. Sess., c.
172; 1973, c. 209; 1974, c. 34; 1977, c. 323; 1979, c. 179; 1980, c.
363; 1984, cc. 92, 222, 675, 676, 681; 1985, c. 478; 1988, cc. 422,
695; 1990, c. 841; 1992, Sp. Sess., c. 3; 1998, c. 274; 1999, c.
1026.)
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§ 58.1-3237.1. Authority of
counties to enact additional provisions concerning zoning
classifications.
Any county not organized under the provisions of Chapter 5 (§
15.2-500
et seq.), 6 (§
15.2-600
et seq.), or 8 (§
15.2-800
et seq.) of Title 15.2, which is contiguous to a county with the
urban executive form of government and any county with a population
of no less than 65,000 and no greater than 72,000 may include the
following additional provisions in any ordinance enacted under the
authority of this article:
1. The governing body may exclude land lying in planned
development, industrial or commercial zoning districts from
assessment under the provisions of this article. This provision
applies only to zoning districts established prior to January 1,
1981.
2. The governing body may provide that when the zoning of the
property taxed under the provisions of this article is changed to
allow a more intensive nonagricultural use at the request of the
owner or his agent, such property shall not be eligible for
assessment and taxation under this article. This shall not apply,
however, to property which is zoned agricultural and is subsequently
rezoned to a more intensive use which is complementary to
agricultural use, provided such property continues to be owned by
the same owner who owned the property prior to rezoning and
continues to operate the agricultural activity on the property.
Notwithstanding any other provision of law, such property shall be
subject to and liable for roll-back taxes at the time the zoning is
changed to allow any use more intensive than the use for which it
qualifies for special assessment. The roll-back tax, plus interest,
shall be calculated, levied and collected from the owner of the real
estate in accordance with § 58.1-3237 at the time the property is
rezoned.
(1987, c. 628; 1992, Sp. Sess., c. 3; 1993, c.
584.)
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§ 58.1-3238. Failure to report change in use; misstatements in
applications.
Any person failing to report properly any change in use of
property for which an application for use value taxation had been
filed shall be liable for all such taxes, in such amounts and at
such times as if he had complied herewith and assessments had been
properly made, and he shall be liable for such penalties and
interest thereon as may be provided by ordinance. Any person making
a material misstatement of fact in any such application shall be
liable for all such 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. If such material misstatement
was made with the intent to defraud the locality, he shall be
further assessed with an additional penalty of 100 percent of such
unpaid taxes.
For purposes of this section and § 58.1-3234,
incorrect information on the following subjects will be considered
material misstatements of fact:
1. The number and identities of the known owners of the property
at the time of application;
2. The actual use of the property.
The intentional misrepresentation of the number of acres in the
parcel or the number of acres to be taxed according to use shall
also be considered a material misstatement of fact for the purposes
of this section and § 58.1-3234.
(Code 1950, § 58-769.10:1; 1971, Ex. Sess., c.
172; 1982, c. 624; 1984, cc. 675, 681.)
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§ 58.1-3239. State Land Evaluation Advisory Committee continued
as State Land Evaluation Advisory Council; membership; duties;
ordinances to be filed with Council.
The State Land Evaluation Advisory Committee is continued and
shall hereafter be known as the State Land Evaluation Advisory
Council. The Advisory Council shall be composed of the Tax
Commissioner, the dean of the College of Agriculture of Virginia
Polytechnic Institute and State University, the State Forester, the
Commissioner of Agriculture and Consumer Services and the Director
of the Department of Conservation and Recreation.
The Advisory Council shall determine and publish a range of
suggested values for each of the several soil conservation service
land capability classifications for agricultural, horticultural,
forest and open space uses in the various areas of the Commonwealth
as needed to carry out the provisions of this article.
On or before October 1 of each year the Advisory Council shall
submit recommended ranges of suggested values to be effective the
following January 1 or July 1 in the case of localities with fiscal
year assessment under the authority of Chapter 30 of this subtitle,
within each locality which has adopted an ordinance pursuant to the
provisions of this article based on the productive earning power of
real estate devoted to agricultural, horticultural, forest and open
space uses and make such recommended ranges available to the
commissioner of the revenue or duly appointed assessor in each such
locality.
The Advisory Council, in determining such ranges of values, shall
base the determination on productive earning power to be determined
by capitalization of warranted cash rents or by the capitalization
of incomes of like real estate in the locality or a reasonable area
of the locality.
Any locality adopting an ordinance pursuant to this article shall
forthwith file a copy thereof with the Advisory Council.
(Code 1950, § 58-769.11; 1971, Ex. Sess., c.
172; 1976, c. 55; 1979, c. 152; 1984, cc. 675, 739, 750; 1985, c.
448; 1987, c. 550; 1989, c. 656.)
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§ 58.1-3240. Duties of Director
of the Department of Conservation and Recreation, the State Forester
and the Commissioner of Agriculture and Consumer Services; remedy of
person aggrieved by action or nonaction of Director, State Forester
or Commissioner.
The Director of the Department of Conservation and Recreation,
the State Forester, and the Commissioner of Agriculture and Consumer
Services shall provide, after holding public hearings, to the
commissioner of the revenue or duly appointed assessor of each
locality adopting an ordinance pursuant to this article, a statement
of the standards referred to in § 58.1-3230
and subdivision 1 of § 58.1-3233,
which shall be applied uniformly throughout the Commonwealth in
determining whether real estate is devoted to agricultural use,
horticultural use, forest use or open-space use for the purposes of
this article and the procedure to be followed by such official to
obtain the opinion referenced in subdivision 1 of §
58.1-3233.
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 in the statements filed pursuant to this section, the party
aggrieved may seek relief in the circuit court of the county or city
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.
(Code 1950, § 58-769.12; 1971, Ex. Sess., c.
172; 1973, c. 209; 1984, cc. 675, 739, 750; 1987, c. 550; 1989, c.
656.)
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§ 58.1-3241. Separation of part of real estate assessed under
ordinance; contiguous real estate located in more than one taxing
locality.
A. Separation or split-off of lots, pieces or parcels of land
from the real estate which is being valued, assessed and taxed under
an ordinance adopted pursuant to this article, either by conveyance
or other action of the owner of such real estate, shall subject the
real estate so separated to liability for the roll-back taxes
applicable thereto, but shall not impair the right of each
subdivided parcel of such real estate to qualify for such valuation,
assessment and taxation in any and all future years, provided it
meets the minimum acreage requirements and such other conditions of
this article as may be applicable. Such separation or split-off of
lots shall not impair the right of the remaining real estate to
continuance of such valuation, assessment and taxation without
liability for roll-back taxes, provided it meets the minimum acreage
requirements and other applicable conditions of this article.
No subdivision of property which results in parcels which meet
the minimum acreage requirements of this article, and which the
owner attests is for one or more of the purposes set forth in §
58.1-3230,
shall be subject to the provisions of this subsection.
B. Where contiguous real estate in agricultural, horticultural,
forest or open-space use in one ownership is located in more than
one taxing locality, compliance with the minimum acreage shall be
determined on the basis of the total area of such real estate and
not the area which is located in the particular taxing locality.
(Code 1950, § 58-769.13; 1971, Ex. Sess., c.
172; 1978, c. 385; 1984, c. 675; 1988, c. 695.)
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§ 58.1-3242. Taking of real estate assessed under ordinance by
right of eminent domain.
The taking of real estate which is being valued, assessed and
taxed under an ordinance adopted pursuant to this article by right
of eminent domain shall not subject the real estate so taken to the
roll-back taxes herein imposed.
(Code 1950, § 58-769.14; 1971, Ex. Sess., c.
172; 1984, c. 675.)
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§ 58.1-3243. Application of other provisions of Title 58.1.
The provisions of this title 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, boards of equalization
and the correction of erroneous assessments and for such purposes
the roll-back taxes shall be considered to be deferred real estate
taxes.
(Code 1950, § 58-769.15; 1971, Ex. Sess., c.
172; 1980, c. 241; 1983, c. 304; 1984, c. 675.)
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§ 58.1-3244. Article not in conflict with requirements for
preparation and use of true values.
Nothing in this article shall be construed to be in conflict with
the requirements for preparation and use of true values where
prescribed by the General Assembly for use in any fund distribution
formula.
(Code 1950, § 58-769.15:1; 1971, Ex. Sess., c.
172; 1984, c. 675.)
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