§ 20-39. Misstatements in application filed under division or change of facts stated therein prior to date of assessment.

(a)

In the event of a material misstatement of fact, other than a clerical error, in an application filed under this division or a material change in such facts prior to the date of assessment, such application for taxation based on use assessment granted under this division shall be void and the tax for such year shall be extended on the basis of fair market value, as applied to other real estate in the county.

(b)

Any person making a material misstatement of fact, other than a clerical error, in any application filed pursuant to this division shall be liable for all taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the county, together with interest and penalties thereon, and he shall be further assessed with an additional penalty of one hundred (100) percent of such unpaid taxes.

(c)

For purposes of this section, incorrect information on the following subjects will be considered a material misstatement of fact:

(1)

The number and identities of the known owners of the property at the time of application;

(2)

The actual use of the property.

The intentional misrepresentation of the number of acres in the parcel or the number of acres to be taxed according to use shall also be considered a material misstatement of fact for the purposes of this section.

(Ord. of 4-17-78, § 6)

State Law reference— Similar provisions, Code of Virginia, §§ 58-769.8, 58-769.10:1.

(Ord. of 4-17-78, § 6)

State law reference

Similar provisions, Code of Virginia, §§ 58-769.8, 58-769.10:1.