(a) The owner of any real estate meeting the criteria set forth in Sections 58.1-3230, 58.1-3231 and 58.1-3233(2) of the Code of Virginia of 1950, as amended, and the criteria set forth in this chapter, may, on or before November 1 of each year, apply to the Commissioner of the Revenue for the classification, assessment and taxation of such property for the next succeeding tax year on the basis of its use, under the procedures set forth in Section 58.1-3234 of the Code of Virginia of 1950, as amended. However, any land lying in planned development, industrial or commercial zoning districts established prior to January 1, 1980, shall be excluded from assessment and taxation under the provisions of this chapter. Such application shall be on forms prepared by the Department of Taxation and supplied by the Commissioner of the Revenue and shall include such additional schedules, photographs and drawings as may be required by the Commissioner of the Revenue.
(Ord. 93-09. Passed 9-1-93; Ord. 01-07. Passed 11-19-01.)
(b) A separate application shall be filed for each parcel for which special use assessment is sought.
(c) All applications under this chapter shall be accompanied by an application fee, payable to the County of Loudoun, of one hundred twenty-five dollars ($125.00) plus one dollar ($1.00) per acre or portion thereof per parcel sought to be classified, assessed, and taxed under this chapter.
(d) Every sixth year from the date of the original application, the property owner must file a revalidation application on forms supplied by the Commissioner of the Revenue and shall include such additional supporting documentation as may be required by the Commissioner of the Revenue pursuant to the Code of Virginia and the Virginia Administrative Code.
(e) All revalidations under this chapter shall be accompanied by a revalidation fee, payable to the County of Loudoun, of one hundred twenty-five dollars ($125.00) plus one dollar ($1.00) per acre or portion thereof per parcel sought to be classified, assessed, and taxed under this chapter. However, no fee may be required when a change in acreage occurs solely as a result of a conveyance necessitated by governmental action or condemnation of a portion of any land previously approved for taxation on the basis of use assessment.
(f) An application or revalidation may be filed after the specified annual filing deadline of November 1, but not later than December 5, upon payment of the application fee and a later filing fee of three hundred dollars ($300.00) per parcel sought to be classified, assessed and taxed under this chapter.
(Ord. 89-11. Passed 9-19-89; Ord. 01-07. Passed 11-19-01; Ord. 10-01. Passed 1-11-10; Ord. 12-16. Passed 12-5-12; Ord. 23-04. Passed 2-7-23.)