Franklin County |
Code of Ordinances |
Chapter 20. TAXATION |
Article II. REAL ESTATE TAXES |
Division 2. ASSESSMENT OF LAND DEVOTED TO AGRICULTURAL, HORTICULTURAL, FOREST OR OPEN SPACE USE |
§ 20-31. Findings in fact. |
§ 20-32. Application for classification, assessment, etc., generally. |
§ 20-33. Application not to be accepted or approved if tax on affected land is delinquent. |
§ 20-34. Determination of commissioner of revenue. |
§ 20-35. Land book entries; tax to be extended from use value. |
§ 20-36. Prerequisites to continuation of status. |
§ 20-37. Removal of parcel from program if taxes delinquent. |
§ 20-38. Roll-back tax when use changes to nonqualifying use. |
§ 20-39. Misstatements in application filed under division or change of facts stated therein prior to date of assessment. |
§ 20-40. Application of general tax law. |
Footnotes: --- (3) ---
State Law reference— Authority of county to adopt ordinance from which this division is derived, Code of Virginia, § 58.1-3231. |