§ 20-32. Application for classification, assessment, etc., generally.

(a)

The owner of any real estate meeting the criteria set forth in sections 58.1-3230 and 58.1-3233(2) of the Code of Virginia may, at least sixty (60) days preceding the tax year for which 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 section 58.1-2126 of the Code of Virginia. In any year in which a general reassessment is being made, such application may be submitted until thirty (30) days have elapsed after the notice of increase in assessment is mailed in accordance with section 58.1-3330 of the Code of Virginia, or sixty (60) days preceding the tax year, whichever is later.

(b)

The application provided for in this section shall be on forms provided by the state department of taxation and supplied by the commissioner of the revenue of this county and shall include such additional schedules, photographs, and drawings as may be required by the commissioner of the revenue.

(c)

Any 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 the 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.

(e)

Property owners must revalidate annually, with the commissioner of the revenue, any applications previously approved. An application for revalidation must be submitted sixty (60) days preceding the year for which taxation is sought. Late application for revalidation will be accepted between November 1 and January 1, when accompanied by a late revalidation fee of ten dollars ($10.00) per parcel.

(f)

Applications filed after November 1 of the tax year preceding the tax year for classification, assessment and taxation of such property will be accepted until December 31, of the tax year for which the application is filed, provided that the applicant shall pay a fee of ten dollars ($10.00) per parcel for which the application is filed. No application will be accepted in the same tax year as that for which the classification, assessment or taxation is sought.

(g)

In addition to any other fee provided for in this section, an application fee of twenty-five dollars ($25.00) per parcel through five (5) parcels (maximum one hundred twenty-five dollars ($125.00)) then no fee for additional parcels shall be paid for each application submitted under this section.

(h)

A separate application shall be filed under this section for each parcel on the land book.

(i)

A revalidation fee not to exceed the original application fee shall be imposed at every sixth year interval of revalidation.

(Ord. of 4-17-78, § 2; Ord. of 8-18-78; Ord. of 12-18-78; Ord. of 10-17-83; Ord. of 4-20-87; Res. No. 11-07-2008, 7-15-08)

State Law reference— Similar provisions and authority of county as to application fees, Code of Virginia, § 58-769.8.

(Ord. of 4-17-78, § 2; Ord. of 8-18-78; Ord. of 12-18-78; Ord. of 10-17-83; Ord. of 4-20-87; Res. No. 11-07-2008, 7-15-08)

State law reference

Similar provisions and authority of county as to application fees, Code of Virginia, § 58-769.8.