2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-3219.3. Limitations
The deferral program provided under this article shall not apply to the following:
1. Real estate which participates in the real estate tax relief or deferral program for the elderly or permanently or totally disabled pursuant to Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title;
2. Persons who are delinquent on any portion of real estate taxes for which deferral is sought;
3. Real estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of this title.
1990, cc. 858, 871 .
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