§ 20-34. Determination of commissioner of revenue.

(a)

Promptly upon receipt of any application under this division, the commissioner of the revenue shall determine whether the subject property meets the criteria for taxation hereunder. If the commissioner of the revenue determines that the subject property does meet such criteria, he shall determine the value of such property for its qualifying use, as well as its fair market value.

(b)

In determining whether the subject property meets the criteria for "agricultural use" or "horticultural use," the commissioner of the revenue may request an opinion from the state commissioner of agriculture and commerce; in determining whether the subject property meets the criteria for "forest use," he may request an opinion from the director of the state department of conservation and economic development; and in determining whether the subject property meets the criteria for "open space use," he may request an opinion from the director of the state commission of outdoor recreation. Upon the refusal of any such state official to issue an opinion, or in the event of an unfavorable opinion which does not comport with standards set forth by such official, the party aggrieved may seek relief from any court of record wherein the real estate in question is located. If the court finds in his favor, it may issue an order which shall serve in lieu of an opinion for the purposes of this article.

(Ord. of 4-17-78, § 3)

State Law reference— Similar provisions, Code of Virginia, §§ 58-769.7, 58-769.12.

(Ord. of 4-17-78, § 3)

State law reference

Similar provisions, Code of Virginia, §§ 58-769.7, 58-769.12.