§ 58.1-3219.3 Limitations
The deferral program provided under this article shall not apply to the following:
1. Real estate which participates in the real estate tax relief or deferral program for the elderly or permanently or totally disabled pursuant to Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title;
2. Persons who are delinquent on any portion of real estate taxes for which deferral is sought;
3. Real estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of this title.
History
This law was first created in 1990. The record of its establishment is cataloged in chapters 858 and 871 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1990 “Acts” aren’t available online.
1990, cc. 858, 871.