Special Assessment for Land Preservation
848.01   Special classification of real estate for assessment.
848.02   Criteria for special classification.
848.021   Criteria for agricultural or horticultural use qualification.
848.022   Criteria for forestry use qualification.
848.023   Criteria for open space use qualification.
848.03   Application or revalidation for special assessment.
848.04   Sliding scale deferral for property held for longer periods in qualifying use.
848.05   Land book.
848.06   Change in use or zoning of real estate assessed; roll-back taxes.
848.061   Change in zoning of real estate assessed; no roll-back taxes; report of changes.
848.062   Subdivision; roll-back taxes.
848.063   Payment of roll-back tax; failure to report change in property qualification; misstatements of fact.
848.07   Removal of parcels from program if taxes are delinquent.
848.08   Application of state law.
848.09   Effective date.
   Special assessments for; authority of counties - see Constitution of Va., Art. X, Section 2; Code of Va. §§ 58.1-3200 et seq.
   Commissioner of the Revenue - see ADM. Ch. 222 
   Treasurer - see ADM. Ch. 224 
   Payment of taxes by credit card - see ADM. 224.01 
   Agricultural and Forestal District Advisory Committee - see ADM. Ch. 274 
   Personal property and real estate tax - see B. R. & T. Ch. 860
   Exemption for farm animals, certain grains, agricultural products, etc. - see B. R. & T. 860.06
   Exemptions and refunds generally - see B.R. & T. Ch. 864, Ch. 868, Ch. 870, Ch. 872