ORDINANCE NO. 08-15(2)
AN ORDINANCE TO AMEND CHAPTER 15, TAXATION, ARTICLE VIII, SPECIAL
ASSESSMENTS FOR AGRICULTURAL, HORTICULTURAL, FOREST OR OPEN SPACE REAL
ESTATE, OF THE CODE OF THE COUNTY OF ALBEMARLE, VIRGINIA
BE IT ORDAINED By the Board of Supervisors of the County of Albemarle, Virginia, that Chapter 15, Taxation, Article VIII, Special Assessments for
Agricultural, Horticultural, Forest or Open Space Real Estate, is hereby amended and reordained as follows:
Sec. 15-803 Same--Processing; continuation of assessment, etc.; fees
CHAPTER 15. TAXATION
ARTICLE VIII. SPECIAL ASSESSMENTS FOR AGRICULTURAL,
HORTICULTURAL, FOREST OR OPEN SPACE REAL ESTATE
Sec. 15-803 Same--Processing; continuation of assessment, etc.; fees.
A. The application fee due under this article shall be figured at fifteen cents ($0.15) per acre on total acreage with the minimum charge of fifteen dollars ($15.00) per individual application and shall be paid to the director of finance of the county. However, where a landowner is required to file a new application under this article because the use or acreage of such land previously approved has changed, the application fee for each reapplication shall be fifteen dollars ($15.00).
B. The tax for the next succeeding tax year for property qualifying under this article shall be based on the use value recorded in the Land Use Tax Assessment Book.
C. Continuation of valuation, assessment and taxation under this article shall depend on the continuance of the real estate in the use for which classification is granted, continued payment of taxes as referred to in Virginia Code § 58.1-3235, continued revalidation every second tax year as provided in subsection (D) below, and compliance with the other requirements of this article and Article 4 of Chapter 32 of Title 58.1 of the Code of Virginia, and not upon continuance of the same owner of title to the land.
D. A parcel’s eligibility for use value assessment shall be revalidated every two years during the second tax year of each two-year revalidation cycle. A revalidation form shall be filed with the local assessing officer on or before September 1 of the year preceding the two-year period for which the revalidation is sought, on forms prepared by the county. A separate revalidation form shall be filed for each parcel receiving a use value assessment. Late filing of a revalidation form may be made on or before December 5 of the year preceding the two-year period for which the revalidation is sought, upon payment of a late filing fee of one hundred twenty-five dollars ($125.00).
(8-23-73; 12-20-73; 7-17-75; 7-2-86; 4-13-88; Code 1988, § 8-34; Ord. 98-A(1), 8-5-98)
State law reference--Va. Code § 58.1-3234.
This ordinance shall be effective on and after April 1, 2009