The provisions of VA Code Title 58.1 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, and for such purposes the rollback taxes shall be considered to be deferred real estate taxes.
(Ord. passed 5-10-1990; Ord. passed 4-14-2011; Ord. passed 4-13-2017)