The provisions of Title 58.1 of the Code of Virginia of 1950, as amended, applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis, including, without limitation, provisions relating to tax liens and the correction of erroneous assessments. For such purposes, the roll-back taxes shall be considered to be deferred real estate taxes.
(Ord. 87-07. Passed 6-15-87; Ord. 23-04. Passed 2-7-23.)