The use value and fair market value of any qualifying property shall be placed on
the land book before delivery to the treasurer, and the tax shall be extended from
the use value. Continuation of valuation, assessment and taxation based upon land
use shall depend on continuance of the real estate in a qualifying use, continued
payment of taxes as required in Code of Virginia, § 58.1-3235, and compliance with
other requirements of Code of Virginia, § 58.1-3230 et seq., the applicable standards
prescribed by the director of the state department of conservation and recreation,
the state commissioner of agriculture and consumer services, state forester, and this
division, and not upon continuance in the same owner of the title to the land.
(Code 1990, § 8A-4; Ord. of 1-1-2000)
