(A) The owner of any real estate meeting the criteria set forth in VA Code §§ 58.1-3230 and 58.1-3233 may, at least 60 days preceding the tax year for which such taxation is sought, apply to the Commissioner of the Revenue for the classification, assessment, and taxation of its use, under the procedures set forth in VA Code § 58.1-3236. (In any year in which a general reassessment is being made such application may be submitted until 30 days have elapsed after the notice of increase in assessment is mailed.) Such application shall be on forms provided by the State 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. An individual who is the owner of an undivided interest in a parcel may apply on behalf of himself or herself and the other owners of such parcel upon submitting an affidavit that such other owners are minors or cannot be located. An application shall be submitted whenever the use or acreage of such land previously approved changes, except 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. An application fee of $25 shall accompany each application. In cases where an applicant is requesting special assessment for four or more parcels, the application fee shall be $25 per parcel for the first four parcels and $15 per parcel for any additional parcels over four.
(B) A separate application shall be filed for each parcel on the land book; however, separately recorded parcels which are contiguous are allowed to file one application for the contiguous parcels, provided they are under the same deeded ownership. The Commissioner of the Revenue shall allow a qualifying parcel (both acreage and use) to also enroll other qualifying use(s) even if the acreage requirement is not met for the other use(s).
(C) Applications may be filed within no more than 60 days after the filing deadline specified in division (A) above, upon the payment of a late filing fee, which shall be double the normal application fee.
(D) No application for assessment based on use shall be accepted or approved if at the time the application is filed the tax on the land affected is delinquent; provided, however, upon payment of all delinquent taxes, interest, and penalties relating to such parcel, the application shall be treated in accordance with the provisions of this section.
(E) (1) Such property owner must revalidate annually with the Commissioner of the Revenue any application previously approved, a revalidation fee of $10 shall accompany each application for revalidation every sixth year.
(2) Late filing of a revalidation form must be made on or before the effective date of the assessment and accompanied with a late filing fee of $20.
(3) Failure to revalidate annually, prior to the effective date of the assessment, will result in lands being removed from the program for that year. New application will be required for re-enrollment.
(Ord. passed 5-10-1990; Ord. passed 4-14-2011; Ord. passed 4-13-2017) Penalty, see § 32.999