§ 74-262. Applications.

(a)

Application by owner; forms. The owner of any real estate meeting the criteria set forth in Code of Virginia, §§ 58.1-3230 and 58.1-3233(2), may, on or before November 1 of each year, apply to the county assessor for the classification, assessment and taxation of such property for the next succeeding tax year on the basis of its use, under the procedures set forth in Code of Virginia, § 58.1-3236. Such application shall be on forms provided by the state department of taxation and supplied by the county assessor and shall include such additional schedules, photographs and drawings as may be required by the county assessor.

(b)

Separate application. A separate application shall be filed for each parcel on the land book.

(c)

Change in use or acreage. An application shall be submitted whenever the use or acreage of such land previously approved changes; also, such property owner must revalidate annually with the commissioner of the revenue any applications previously approved.

(d)

Fee. There shall accompany each application a fee in accordance with the following schedule:

Range of Acres	Fees
0—100	$10.00
Each additional acre in excess of 100 acres, per acre	0.02

 

Contiguous parcels in the same ownership shall be considered one parcel in determining the fee due under the schedule in this subsection.

(e)

Schedule for submission of annual revalidation of existing use value applications; late filing of original application and revalidation.

(1)

Annual revalidations of existing applications for use value taxation shall be submitted to the county assessor on or before November 1 prior to the year for which use value taxation is sought. Beginning with revalidation applications received for the 1982 tax year and every sixth year thereafter, revalidation applications must be accompanied by a fee equal to the original application fee, as set forth in subsection (d) of this section.

(2)

A revalidation application received after November 1 but on or before January 1 of the year for which use value taxation is sought will be accepted upon the payment of a late filing fee of $10.00 per application.

(3)

Original applications for use value taxation, received after the filing deadline of November 1 but on or before January 1 of the year for which use value taxation is sought, will be accepted upon the payment of a late filing fee of $10.00 per application.

(Code 1988, § 13-162)

State Law reference— Application for assessment, etc., Code of Virginia, § 58.1-3234.

(Code 1988, § 13-162)

State law reference

Application for assessment, etc., Code of Virginia, § 58.1-3234.