(a) For any tract presently valued, assessed and taxed under the provisions of this chapter, the separation or split-off of lots or parcels from the tract by conveyance, recordation of a subdivision plat, partition or any other means shall subject such lots to liability for roll-back taxes which shall be assessed and paid in accordance with Section 848.06. However, no such lot resulting from a subdivision shall be subject to roll-back taxes if.
(1) The owner so subdividing the tract to create such lots attests that such lots shall be used for one or more of the purposes or uses (agricultural, horticultural, forestal or open- space) set forth in Section 58.1-3230 of the Code of Virginia, as amended, (“Qualifying Purpose(s) or Use(s)”), provided that such subdivision and attestation satisfy the following requirements:
A. The subdivision shall be accomplished by the recordation of a plat approved by the County or, if provided by law, approved by order of a court of competent jurisdiction.
B. Such plat shall contain a statement subscribed and sworn to by all owners of the tract stating: “The lots resulting from this subdivision shall be used for one or more of the purposes set forth in Section 58.1-3230 of the Code of Virginia of 1950, as amended”; or
C. Within sixty days after the date of recordation of such plat, there shall be filed with the Commissioner of the Revenue an affidavit, on a form to be provided by the Commissioner of the Revenue, subscribed and sworn to by all owners of the tract and referencing the correct tax map and parcel number(s) of the tract, which:
1. States that the tract is being subdivided;
2. Specifies the particular qualifying purpose(s) or uses) for which the lots resulting from the subdivision shall be used; and
3. Acknowledges that the failure of any owner of any such lot to put such lot to such qualifying purpose(s) or use(s) and to continue such purpose or use for a period of one year after the recordation of such subdivision plat shall raise a presumption that such lot was not intended for such purpose or use and shall subject such lot to liability for roll- back taxes as of the date of recordation of such subdivision plat.
The attestation requirements set forth in this paragraph (a)(1)C. shall be deemed satisfied for any lot resulting from the recordation of a subdivision which subjects each lot in such subdivision to a permanent open space conservation easement to preclude further subdivision and which satisfies all other requirements of the Loudoun County Zoning Code for a low- density development, as set forth in Section 5-701, a Rural Hamlet Conservancy Lot, as set forth in Section 5-702, or a Rural Village Conservancy or Satellite Conservancy Lot, as set forth in Section 4-1200; and
(2) States that such lot meets the minimum acreage and use requirements for the qualifying purpose(s) or use(s), as set forth in Section 58.1-3233 of the Code of Virginia of 1950, as amended, and this chapter.
(b) The provisions of this section shall apply retroactively to all lots which, prior to the adoption of this section, have been removed from the Land Use Program by the Commissioner of the Revenue and/or subjected to liability for roll-back taxes, where such removal and/or subjection to liability was based solely upon the separation or split-off of such lots, provided, however, that the owners who separated or split-off such lots, or the owners of any such lots, shall, no later than May 31, 1994, file an affidavit with the Commissioner of the Revenue in accordance with paragraph (a)(1)(C) hereof. For any lot against which such roll-back taxes have been imposed, such taxes shall be abated, as to the taxes, penalties and interest, upon the timely receipt of such attestation.
(Ord. 94-01. Passed 1-19-94; Ord. 01-07. Passed 11-19-01; Ord. 12-16. Passed 12-5-12; Ord. 23-04. Passed 2-7-23.)