§ 58-212. Applications for special assessment; fees.

(a)

Applications for taxation of real estate on the basis of use assessment shall be submitted to the commissioner of the revenue on the forms provided by the state department of taxation and supplied by the commissioner of the revenue. The application shall include such additional schedules, photographs and drawings as may be required by the commissioner of the revenue.

(b)

Applications shall be submitted:

(1)

At least 60 days preceding the tax year for which such taxation is sought; or

(2)

In any year in which general reassessment is being made, until 30 days have elapsed after the notice of increase in assessment has been mailed to the property owner in accordance with Code of Virginia § 58.1-3330, or 60 days preceding the tax year, whichever is later.

(c)

The application shall be signed by all property owners of the subject property. An owner of an undivided interest in the property may apply on behalf of owners that are minors or that can not be located, upon submitting an affidavit attesting to such facts.

(d)

A separate application shall be filed for each parcel or tract shown on the land book.

(e)

An application fee of $40.00 shall accompany each application.

(f)

An application shall be submitted whenever the use or acreage of such land previously approved changes; however, no application fee shall 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.

(g)

If any tax on the land affected by an application is delinquent when the application is filed, the application shall not be accepted. Upon payment of all delinquent taxes, interest and penalties relating to such land, the application shall then be treated in accordance with this section.

(h)

Such property owner must revalidate every sixth year with the commissioner of the revenue any application previously approved. A revalidation fee of $40.00 shall accompany each application for revalidation. 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 $40.00.

(Code 1990, § 8A-2; Ord. of 1-1-2000; Ord. of 1-10-2001; Ord. No. 10-06, 7-13-2010; Ord. No. 14-04, 9-9-2014)

(Code 1990, § 8A-2; Ord. of 1-1-2000; Ord. of 1-10-2001; Ord. No. 10-06, 7-13-2010; Ord. No. 14-04, 9-9-2014)