2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 32 Real Property Tax (58.1-3200 thru 58.1-3389)
58.1-3219 Deferral of portion of real estate tax increases
58.1-3219. Deferral of portion of real estate tax increases.
Any county, city, or town may adopt, by ordinance, a deferral program for real estate taxes, in such amount as the ordinance may prescribe, subject to the limitations and conditions of this article. The local governing body shall adopt, by ordinance, the terms and conditions of the program and whether the deferral program shall apply only to real estate owned by and occupied as the sole dwelling of the taxpayer or whether the program shall apply to all property.
(1990, cc. 858, 871.)
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