Agricultural, Horticultural, Forest, Open Space or Newly Annexed Real Estate Tax
848.01   Levy of tax.
848.02   Application for taxation.
848.03   Determination of property value; criteria for forest or open space use.
848.032   Criteria for agricultural or horticultural use qualification.
848.035   Criteria for open space use misstatements of fact.
848.036   Sliding scale deferral for property held for longer periods in qualifying use.
848.04   Land book; tax for succeeding year.
848.045   Zoning changes.
848.05   Roll-back tax for use or zoning changes.
848.055   Subdivision roll-back taxes.
848.06   Payment of roll-back tax; misstatements of fact; penalty for delinquency.
848.07   Application of State law.
848.08   Effective date.
848.09   Application fee; renewals.
848.99   Penalty.
   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