2006 Code of Virginia § 58.1-3234 - Application by property owners for assessment, etc., under ordinance; continuation of assessment, e...

58.1-3234. Application by property owners for assessment, etc., underordinance; continuation of assessment, etc.

Property owners must submit an application for taxation on the basis of a useassessment to the local assessing officer:

1. At least sixty days preceding the tax year for which such taxation issought; or

2. In any year in which a general reassessment is being made, the propertyowner may submit such application until thirty days have elapsed after hisnotice of increase in assessment is mailed in accordance with 58.1-3330, orsixty 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 ofJanuary 1, such application must be submitted for any year at least sixtydays preceding the effective date of the assessment for such year.

The governing body, by ordinance, may permit applications to be filed withinno more than sixty days after the filing deadline specified herein, upon thepayment of a late filing fee to be established by the governing body. Inaddition, a locality may, by ordinance, permit a further extension of thefiling deadline specified herein, upon payment of an extension fee to beestablished by the governing body in an amount not to exceed the late filingfee, to a date not later than thirty days after notices of assessments aremailed. An individual who is owner of an undivided interest in a parcel mayapply on behalf of himself and the other owners of such parcel uponsubmitting an affidavit that such other owners are minors or cannot belocated. An application shall be submitted whenever the use or acreage ofsuch land previously approved changes; however, no application fee may berequired when a change in acreage occurs solely as a result of a conveyancenecessitated by governmental action or condemnation of a portion of any landpreviously approved for taxation on the basis of use assessment. Thegoverning body of any county, city or town may, however, require any suchproperty owner to revalidate annually with such locality, on or before thedate on which the last installment of property tax prior to the effectivedate of the assessment is due, on forms prepared by the locality, anyapplications previously approved. Each locality which has adopted anordinance hereunder may provide for the imposition of a revalidation feeevery sixth year. Such revalidation fee shall not, however, exceed theapplication fee currently charged by the locality. The governing body mayalso provide for late filing of revalidation forms on or before the effectivedate of the assessment, on payment of a late filing fee. Forms shall beprepared by the State Tax Commissioner and supplied to the locality for useof the applicants and applications shall be submitted on such forms. Anapplication fee may be required to accompany all such applications.

In the event of a material misstatement of facts in the application or amaterial change in such facts prior to the date of assessment, suchapplication for taxation based on use assessment granted thereunder shall bevoid and the tax for such year extended on the basis of value determinedunder 58.1-3236 D. Except as provided by local ordinance, no applicationfor assessment based on use shall be accepted or approved if, at the time theapplication is filed, the tax on the land affected is delinquent. Upon thepayment of all delinquent taxes, including penalties and interest, theapplication shall be treated in accordance with the provisions of thissection.

Continuation of valuation, assessment and taxation under an ordinance adoptedpursuant to this article shall depend on continuance of the real estate in aqualifying use, continued payment of taxes as referred to in 58.1-3235, andcompliance with the other requirements of this article and the ordinance andnot upon continuance in the same owner of title to the land.

In the event that the locality provides for a sliding scale under anordinance, the property owner and the locality shall execute a writtenagreement which sets forth the period of time that the property shall remainwithin the classes of real estate set forth in 58.1-3230. The term of thewritten agreement shall be for a period not exceeding twenty years, and theinstrument shall be recorded in the office of the clerk of the circuit courtfor 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.)