[Ord. No. 88-8, 6-27-1988; amended by Ord. No. 90-5, 3-26-1990]
The City Council finds that the preservation of real estate
devoted to agricultural, horticultural and forest 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 Code of Virginia, § 58.1-3230
et seq., and of this division.
[Ord. No. 88-8, 6-27-1988]
(a)
The owner of any real estate meeting the criteria set forth in Code
of Virginia, §§ 58.1-3230 and 58.1-3233, for real estate
devoted to agricultural, horticultural or forest use may, at least
60 days preceding the tax year for which such taxation is sought,
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 Code of Virginia,
§ 58.1-3236. (In any year in which a general reassessment
is being made, such application may be submitted until 30 days have
elapsed after the notice of increase in assessment is mailed or 60
days preceding the tax year, whichever is later.).
(b)
Such application shall be on forms provided by the Department of
Taxation of the commonwealth 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.
A separate application shall be filed for each parcel on the land
book. A parcel is deemed to be a separate parcel if it is listed separately
for real estate taxation on the records of the Commissioner of the
Revenue.
(c)
An individual who is the owner of an undivided interest in a parcel
may apply under this section 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.
(d)
An application shall be submitted under this section whenever the
use or acreage of such land previously approved changes, except 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 under this division.
(e)
An application fee of $25 shall accompany each application under
this section.
(f)
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.
(g)
The owner of any parcel of real estate which has been approved for
special assessment as provided for in this division shall revalidate
such application annually if the continuation of such special assessment
is desired. Application for such revalidation shall be made with the
Commissioner of the Revenue at least 60 days preceding the tax year
for which such taxation is sought. No fee shall be charged for such
revalidation.
(h)
Continuance of assessment based on use shall depend on continued
use of the real estate in the use for which classification was granted,
continued timely payment of real estate taxes, and compliance with
other requirements of this division.
[Ord. No. 88-8, 6-27-1988; amended by Ord. No. 90-5, 3-26-1990]
(a)
Promptly upon receipt of any application under this division, the
Commissioner of the Revenue shall determine whether the subject property
meets the criteria for taxation hereunder. If the Commissioner of
the Revenue shall determine that the subject property does meet such
criteria, the City assessor shall determine the value of such property
for its qualifying use, as well as its fair market value.
(b)
In determining whether the property meets the criteria for agricultural
use or horticultural use, the Commissioner of Revenue may request
an opinion from the Commissioner of Agriculture and Consumer Services
of the commonwealth; and in determining whether the property meets
the criteria for forest use, the Commissioner of Revenue may request
an opinion from the State Forester. In the event that the Commissioner
of the Revenue determines that the subject property does not meet
the standards prescribed by the Commissioner of Agriculture and Consumer
Services for real estate devoted to agricultural or horticultural
use or the standards prescribed by the Forester for real estate devoted
for forest use, the owner may seek relief from the County Circuit
Court. If the court finds in the owner's favor, it may issue an order
by which the subject property is declared to meet the criteria set
forth in Code of Virginia, § 58.1-3230, for real property
devoted to agricultural, horticultural or forest use.
[Ord. No. 88-8, 6-27-1988; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
If, on November 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 division, are delinquent, the Treasurer shall
forthwith send notice of the fact and the general provisions of this
section to the property owner by first-class mail. If, after sending
such notice, such delinquent taxes remain unpaid on the following
June 1, the Treasurer shall notify the Commissioner of the Revenue,
who shall remove such parcel from the special assessment program.
[Ord. No. 88-8, 6-27-1988; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
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.
[Ord. No. 88-8, 6-27-1988; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
(a)
There is hereby imposed a roll-back tax, in such amounts as may be
determined under Code of Virginia, § 58.1-3237, upon any
property as to which the use changes to a nonqualifying use under
this division, plus simple interest at the rate of 10% per annum.
(b)
The owner of any real estate liable for roll-back taxes shall, within
60 days following a change in use, report such change to the Commissioner
of the Revenue on such forms as may be prescribed. The Commissioner
of the Revenue shall forthwith determine and assess the roll-back
tax, which shall be paid to the Treasurer within 30 days of assessment.
On failure to report within 60 days following such change in use,
or failure to pay within 30 days of assessment, 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.
[Ord. No. 88-8, 6-27-1988]
Any person making a material misstatement of fact in any application
filed pursuant to this division 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 City, together with interest and penalties thereon; and he
shall be further assessed with an additional penalty of 100% of such
unpaid taxes.
[Ord. No. 88-8, 6-27-1988]
The provisions of Code of Virginia, § 58.1-1 et seq.,
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.
