{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-500.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-500.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-500.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-500.html"}],"law_id":85802,"edition_id":1,"section_id":85802,"structure_id":15679,"section_number":"3.2-500","catch_line":"Definitions","history":"1978, c. 837, \u00a7 3.1-22.17; 2008, c. 860.","full_text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Farmer” means any person who derives at least 75 percent of his gross income from a farming operation in the Commonwealth as reported on his federal income tax forms the previous year, or a farmer who receives or is eligible to receive a federal loan and who owns or leases land that would be eligible for special tax assessments pursuant to Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32 of Title 58.1. It shall not be necessary for any locality to adopt an ordinance pursuant to \u00a7 58.1-3231 in order to effectuate the provisions of this section relating to special tax assessments.\n\t\t“Major disaster” means any hurricane, flood, or drought that would warrant a disaster declaration request by the Governor pursuant to the provisions of Section 301 of Public Law 93-288, 42 U.S.C. \u00a7 5141.","order_by":null,"text":{"0":{"id":307273,"text":"As used in this chapter, unless the context requires a different meaning:\n\t\t“Farmer” means any person who derives at least 75 percent of his gross income from a farming operation in the Commonwealth as reported on his federal income tax forms the previous year, or a farmer who receives or is eligible to receive a federal loan and who owns or leases land that would be eligible for special tax assessments pursuant to Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32 of Title 58.1. It shall not be necessary for any locality to adopt an ordinance pursuant to \u00a7 58.1-3231 in order to effectuate the provisions of this section relating to special tax assessments.\n\t\t“Major disaster” means any hurricane, flood, or drought that would warrant a disaster declaration request by the Governor pursuant to the provisions of Section 301 of Public Law 93-288, 42 U.S.C. \u00a7 5141.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15679,"edition_id":1,"name":"Farmer Major Drought, Flood, and Hurricane Disaster Assistance","identifier":"5","label":"chapter","depth":3,"order_by":1,"parent_id":13126,"metadata":{},"date_created":"2026-06-26 03:57:47","date_modified":"2026-06-26 03:57:47","permalink":{"id":194189,"object_type":"structure","relational_id":15679,"identifier":"5","token":"3.2\/I\/5","url":"\/3.2\/I\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13126,"edition_id":1,"name":"General Provisions; Protection and Promotion of Agriculture","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":193941,"object_type":"structure","relational_id":13126,"identifier":"I","token":"3.2\/I","url":"\/3.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85802,"structure_id":15679,"section_number":"3.2-500","catch_line":"Definitions","url":"\/3.2-500\/","token":"3.2\/I\/5\/3.2-500","metadata":false},{"id":82647,"structure_id":15679,"section_number":"3.2-501","catch_line":"Declaration by Governor","url":"\/3.2-501\/","token":"3.2\/I\/5\/3.2-501","metadata":false},{"id":84462,"structure_id":15679,"section_number":"3.2-502","catch_line":"Administration","url":"\/3.2-502\/","token":"3.2\/I\/5\/3.2-502","metadata":false},{"id":62757,"structure_id":15679,"section_number":"3.2-503","catch_line":"Repealed","url":"\/3.2-503\/","token":"3.2\/I\/5\/3.2-503","metadata":false},{"id":60013,"structure_id":15679,"section_number":"3.2-504","catch_line":"Loans","url":"\/3.2-504\/","token":"3.2\/I\/5\/3.2-504","metadata":false},{"id":66377,"structure_id":15679,"section_number":"3.2-505","catch_line":"Emergency services","url":"\/3.2-505\/","token":"3.2\/I\/5\/3.2-505","metadata":false},{"id":86809,"structure_id":15679,"section_number":"3.2-506","catch_line":"Farmers Major Disaster Fund established","url":"\/3.2-506\/","token":"3.2\/I\/5\/3.2-506","metadata":false}],"next_section":{"id":82647,"structure_id":15679,"section_number":"3.2-501","catch_line":"Declaration by Governor","url":"\/3.2-501\/","token":"3.2\/I\/5\/3.2-501","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-500\/","history_text":"

This law was first created in 1978. The record of its establishment is cataloged in chapter 837 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1978 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2008, chapter 860<\/a>.<\/p>","references":false,"refers_to":[{"id":56646,"section_number":"58.1-3229","catch_line":"Repealed","order_by":null,"url":"\/58.1-3229\/"},{"id":62066,"section_number":"58.1-3231","catch_line":"Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance","order_by":null,"url":"\/58.1-3231\/"}],"permalink":{"id":194191,"object_type":"law","relational_id":85802,"identifier":"3.2-500","token":"3.2\/I\/5\/3.2-500","url":"\/3.2-500\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-500\/","token":"3.2\/I\/5\/3.2-500","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-500","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context requires a different meaning:\n\t\t“Farmer<\/span>” means any person who derives at least 75 percent of his gross income from a farming operation in the Commonwealth as reported on his federal income tax forms the previous year, or a farmer<\/span> who receives or is eligible to receive a federal loan and who owns or leases land that would be eligible for special tax assessments pursuant to Article 4 (\u00a7 58.1-3229<\/a> et seq.) of Chapter 32 of Title 58.1. It shall not be necessary for any locality to adopt an ordinance<\/span> pursuant to \u00a7 58.1-3231<\/a> in order<\/span> to effectuate the provisions of this section relating to special tax assessments.\n\t\t“Major disaster<\/span>” means any hurricane, flood, or drought that would warrant a disaster declaration request by the Governor pursuant to the provisions of Section 301 of Public Law<\/span> 93-288, 42 U.S.C. \u00a7 5141.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 3.2-500)\n\nAs used in this chapter, unless the context requires a different meaning:\n\t\t“Farmer” means any person who derives at least 75 percent of his\ngross income from a farming operation in the Commonwealth as reported on his\nfederal income tax forms the previous year, or a farmer who receives or is\neligible to receive a federal loan and who owns or leases land that would be\neligible for special tax assessments pursuant to Article 4 (\u00a7 58.1-3229 et\nseq.) of Chapter 32 of Title 58.1. It shall not be necessary for any locality to\nadopt an ordinance pursuant to \u00a7 58.1-3231 in order to effectuate the\nprovisions of this section relating to special tax assessments.\n\t\t“Major disaster” means any hurricane, flood, or drought that would\nwarrant a disaster declaration request by the Governor pursuant to the\nprovisions of Section 301 of Public Law 93-288, 42 U.S.C. \u00a7 5141.\n\nHISTORY: 1978, c. 837, \u00a7 3.1-22.17; 2008, c. 860.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}