[Adopted 6-11-2003]
A.
The owner of any real estate, other than real estate devoted to open
space use, meeting the criteria set forth in Code of Virginia, §§ 58.1-3230
et seq., may, on or before November 1 of any year, make an application
to the Commissioner of Revenue for the classification, assessment
and taxation of such property for the next succeeding year on the
basis of its use, under the procedures set forth in Code of Virginia,
§ 58.1-3234. Such application shall be on forms provided
by the State Department of Taxation and supplied by the Commissioner
of Revenue and shall include such schedules, photographs and drawings
as may be required by the Commissioner of Revenue. Applications shall
be filed annually, on or before November 1 of each year, if special
assessment is desired to be continued. However, upon the payment of
a late filing fee in addition to the application fee, which late filing
fee shall be $25 per parcel, plus $0.25 per acre on the total acreage,
an owner may file an application within no more than 60 days after
the filing deadline specified herein.
B.
In any year in which a general reassessment is being made, a property
owner may submit the application provided for in this section by November
1 or within 30 days of the mailing of his notice of increase in assessment,
whichever is later.
C.
A separate application shall be filed under this section for each
parcel on the land book. An application shall also be submitted whenever
the use or acreage of land previously approved changes.
D.
An application fee at the rate of $25 per parcel, plus $0.25 per
acre on the total acreage per individual owner, shall be paid to the
Treasurer of the County for each application filed under this section.
The application fee shall apply to original as well as renewal applications.
Upon the payment of such application fee, together with the payment
of a late filing fee to the Treasurer, at the rate of $25 per parcel,
plus $0.25 per acre on the total acreage, an owner may file a late
application within no more than 60 days after the filing deadline
specified in this section. These fees may be changed from time to
time by resolution of the Board of Supervisors.
E.
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.
A.
Promptly upon receipt of any application under this article, the
Commissioner of Revenue shall determine whether the subject property
meets the criteria for taxation hereunder, subject to the applicable
provisions of the Code of Virginia. If the Commissioner of Revenue
determines that the subject property does meet such criteria, the
Commissioner 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 Revenue
shall request an opinion from the State Commissioner of Agriculture
and Commerce; in determining whether the subject property meets the
criteria for forest use, an opinion from the Director of the State
Department of Conservation and Economic Development shall be requested.
Upon the refusal of any such officer to issue an opinion, or in the
event of an unfavorable opinion which does not comport with standards
set forth by such officer, 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 property qualifying
under this article shall be placed on the land book before delivery
to the County Treasurer, and the tax for the next succeeding tax year
shall be extended from the use value.
If on April 1 of any year the taxes for any prior year on any
parcel of real property which has a special assessment under this
article are delinquent, the Treasurer of the County shall forthwith
send notice of that fact and the provisions of this article 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 Commissioner of Revenue, who shall remove such parcel
from the land use program effective for that current tax year.
A.
There is hereby imposed a rollback tax and interest thereon, in such
amounts as may be determined under the applicable provisions of the
Code of Virginia, upon any property as to which the use changes to
a nonqualifying use under this article.
B.
The owner of any real estate liable for rollback taxes shall report
to the Commissioner of Revenue, on forms to be prescribed, any change
in the use of such property to a nonqualifying use and shall pay the
rollback tax then due. On failure 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 rollback 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 the amount
of the rollback tax, interest and penalty, for each month or fraction
thereof during which the failure continues.
Any person making a material misstatement of fact in any application
filed pursuant to this article 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 County, together with interest and penalties thereon, and the
owner shall be further assessed with an additional penalty of 100%
of such unpaid taxes.
The provisions of Code of Virginia, Title 58.1, applicable to
local levies and real estate assessment and taxation shall be applicable
to assessments and taxation under this article mutatis mutandis, including,
without limitation, provisions relating to tax liens and the correction
of erroneous assessments, and, for such purposes, the rollback taxes
shall be considered to be deferred real estate taxes.
This article shall be effective for all tax years beginning
on and after January 1, 2004.
