{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3238.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3238.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3238.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3238.html"}],"law_id":68063,"edition_id":1,"section_id":68063,"structure_id":13462,"section_number":"58.1-3238","catch_line":"Failure to report change in use; misstatements in applications","history":"Code 1950, \u00a7 58-769.10:1; 1971, Ex. Sess., c. 172; 1982, c. 624; 1984, cc. 675, 681.","full_text":"Any person failing to report properly any change in use of property for which an application for use value taxation had been filed shall be liable for all such taxes, in such amounts and at such times as if he had complied herewith and assessments had been properly made, and he shall be liable for such penalties and interest thereon as may be provided by ordinance. Any person making a material misstatement of fact in any such application shall be liable for all such taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon. If such material misstatement was made with the intent to defraud the locality, he shall be further assessed with an additional penalty of 100 percent of such unpaid taxes.\n\t\tFor purposes of this section and \u00a7 58.1-3234, incorrect information on the following subjects will be considered material misstatements of fact:\n\n1\n\nThe number and identities of the known owners of the property at the time of application;2\n\nThe actual use of the property.\n\t\t\tThe intentional misrepresentation of the number of acres in the parcel or the number of acres to be taxed according to use shall also be considered a material misstatement of fact for the purposes of this section and § 58.1-3234.","order_by":null,"text":{"0":{"id":246446,"text":"Any person failing to report properly any change in use of property for which an application for use value taxation had been filed shall be liable for all such taxes, in such amounts and at such times as if he had complied herewith and assessments had been properly made, and he shall be liable for such penalties and interest thereon as may be provided by ordinance. Any person making a material misstatement of fact in any such application shall be liable for all such taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon. If such material misstatement was made with the intent to defraud the locality, he shall be further assessed with an additional penalty of 100 percent of such unpaid taxes.\n\t\tFor purposes of this section and \u00a7 58.1-3234, incorrect information on the following subjects will be considered material misstatements of fact:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":246447,"text":"The number and identities of the known owners of the property at the time of application;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":246448,"text":"The actual use of the property.\n\t\t\tThe intentional misrepresentation of the number of acres in the parcel or the number of acres to be taxed according to use shall also be considered a material misstatement of fact for the purposes of this section and § 58.1-3234.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"ancestry":[{"id":13462,"edition_id":1,"name":"Special Assessment for Land Preservation","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:44:56","date_modified":"2026-06-26 03:44:56","permalink":{"id":257299,"object_type":"structure","relational_id":13462,"identifier":"4","token":"58.1\/III\/32\/4","url":"\/58.1\/III\/32\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56646,"structure_id":13462,"section_number":"58.1-3229","catch_line":"Repealed","url":"\/58.1-3229\/","token":"58.1\/III\/32\/4\/58.1-3229","metadata":false},{"id":54425,"structure_id":13462,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","url":"\/58.1-3230\/","token":"58.1\/III\/32\/4\/58.1-3230","metadata":false},{"id":62066,"structure_id":13462,"section_number":"58.1-3231","catch_line":"Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance","url":"\/58.1-3231\/","token":"58.1\/III\/32\/4\/58.1-3231","metadata":false},{"id":76582,"structure_id":13462,"section_number":"58.1-3232","catch_line":"Authority of city to provide for assessment and taxation of real estate in newly annexed area","url":"\/58.1-3232\/","token":"58.1\/III\/32\/4\/58.1-3232","metadata":false},{"id":69314,"structure_id":13462,"section_number":"58.1-3233","catch_line":"Determinations to be made by local officers before assessment of real estate under ordinance","url":"\/58.1-3233\/","token":"58.1\/III\/32\/4\/58.1-3233","metadata":false},{"id":86096,"structure_id":13462,"section_number":"58.1-3234","catch_line":"Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc","url":"\/58.1-3234\/","token":"58.1\/III\/32\/4\/58.1-3234","metadata":false},{"id":83197,"structure_id":13462,"section_number":"58.1-3235","catch_line":"Removal of parcels from program if taxes delinquent","url":"\/58.1-3235\/","token":"58.1\/III\/32\/4\/58.1-3235","metadata":false},{"id":72139,"structure_id":13462,"section_number":"58.1-3236","catch_line":"Valuation of real estate under ordinance","url":"\/58.1-3236\/","token":"58.1\/III\/32\/4\/58.1-3236","metadata":false},{"id":67102,"structure_id":13462,"section_number":"58.1-3237","catch_line":"Change in use or zoning of real estate assessed under ordinance; roll-back taxes","url":"\/58.1-3237\/","token":"58.1\/III\/32\/4\/58.1-3237","metadata":false},{"id":56877,"structure_id":13462,"section_number":"58.1-3237.1","catch_line":"Authority of counties to enact additional provisions concerning zoning classifications","url":"\/58.1-3237.1\/","token":"58.1\/III\/32\/4\/58.1-3237.1","metadata":false},{"id":68063,"structure_id":13462,"section_number":"58.1-3238","catch_line":"Failure to report change in use; misstatements in applications","url":"\/58.1-3238\/","token":"58.1\/III\/32\/4\/58.1-3238","metadata":false},{"id":72739,"structure_id":13462,"section_number":"58.1-3239","catch_line":"State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council","url":"\/58.1-3239\/","token":"58.1\/III\/32\/4\/58.1-3239","metadata":false},{"id":77262,"structure_id":13462,"section_number":"58.1-3240","catch_line":"Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissioner","url":"\/58.1-3240\/","token":"58.1\/III\/32\/4\/58.1-3240","metadata":false},{"id":76764,"structure_id":13462,"section_number":"58.1-3241","catch_line":"Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality","url":"\/58.1-3241\/","token":"58.1\/III\/32\/4\/58.1-3241","metadata":false},{"id":81433,"structure_id":13462,"section_number":"58.1-3242","catch_line":"Taking of real estate assessed under ordinance by right of eminent domain","url":"\/58.1-3242\/","token":"58.1\/III\/32\/4\/58.1-3242","metadata":false},{"id":61918,"structure_id":13462,"section_number":"58.1-3242.1","catch_line":"Forest Sustainability Fund","url":"\/58.1-3242.1\/","token":"58.1\/III\/32\/4\/58.1-3242.1","metadata":false},{"id":81016,"structure_id":13462,"section_number":"58.1-3243","catch_line":"Application of other provisions of Title 58.1","url":"\/58.1-3243\/","token":"58.1\/III\/32\/4\/58.1-3243","metadata":false},{"id":69456,"structure_id":13462,"section_number":"58.1-3244","catch_line":"Article not in conflict with requirements for preparation and use of true values","url":"\/58.1-3244\/","token":"58.1\/III\/32\/4\/58.1-3244","metadata":false}],"previous_section":{"id":56877,"structure_id":13462,"section_number":"58.1-3237.1","catch_line":"Authority of counties to enact additional provisions concerning zoning classifications","url":"\/58.1-3237.1\/","token":"58.1\/III\/32\/4\/58.1-3237.1","metadata":false},"next_section":{"id":72739,"structure_id":13462,"section_number":"58.1-3239","catch_line":"State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council","url":"\/58.1-3239\/","token":"58.1\/III\/32\/4\/58.1-3239","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3238\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. 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. Those modifications are as follows: in 1982, chapter 624; in 1984, chapters 675 and 681.<\/p>","references":false,"refers_to":[{"id":86096,"section_number":"58.1-3234","catch_line":"Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc","order_by":null,"url":"\/58.1-3234\/"}],"permalink":{"id":257341,"object_type":"law","relational_id":68063,"identifier":"58.1-3238","token":"58.1\/III\/32\/4\/58.1-3238","url":"\/58.1-3238\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3238\/","token":"58.1\/III\/32\/4\/58.1-3238","dublin_core":{"Title":"Failure to report change in use; misstatements in applications","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3238","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person failing to report properly any change in use of property for which an application for use value taxation had been filed shall be liable for all such taxes, in such amounts and at such times as if he had complied herewith and assessments had been properly made, and he shall be liable for such penalties and interest thereon as may be provided by ordinance<\/span>. Any person making a material<\/span> misstatement of fact<\/span> in any such application shall be liable for all such taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the taxing jurisdiction<\/span>, together with interest and penalties thereon. If such material<\/span> misstatement was made with the intent<\/span> to defraud the locality, he shall be further assessed with an additional penalty<\/span> of 100 percent of such unpaid taxes.\n\t\tFor purposes of this section and \u00a7 58.1-3234<\/a>, incorrect information on the following subjects will be considered material<\/span> misstatements of fact<\/span>:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The number and identities of the known owners of the property at the time of application; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The actual use of the property.\n\t\t\tThe intentional misrepresentation of the number of acres in the parcel or the number of acres to be taxed according to use shall also be considered a material<\/span> misstatement of fact<\/span> for the purposes of this section and § 58.1-3234<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFAILURE TO REPORT CHANGE IN USE; MISSTATEMENTS IN APPLICATIONS (\u00a7 58.1-3238)\n\nAny person failing to report properly any change in use of property for which an\napplication for use value taxation had been filed shall be liable for all such\ntaxes, in such amounts and at such times as if he had complied herewith and\nassessments had been properly made, and he shall be liable for such penalties\nand interest thereon as may be provided by ordinance. Any person making a\nmaterial misstatement of fact in any such application shall be liable for all\nsuch taxes, in such amounts and at such times as if such property had been\nassessed on the basis of fair market value as applied to other real estate in\nthe taxing jurisdiction, together with interest and penalties thereon. If such\nmaterial misstatement was made with the intent to defraud the locality, he shall\nbe further assessed with an additional penalty of 100 percent of such unpaid\ntaxes.\n\t\tFor purposes of this section and \u00a7 58.1-3234, incorrect information on the\nfollowing subjects will be considered material misstatements of fact:\n\n1. The number and identities of the known owners of the property at the time of\napplication;\n\n2. The actual use of the property.\n\t\t\tThe intentional misrepresentation of the number of acres in the parcel or the\nnumber of acres to be taxed according to use shall also be considered a material\nmisstatement of fact for the purposes of this section and § 58.1-3234.\n\nHISTORY: Code 1950, \u00a7 58-769.10:1; 1971, Ex. Sess., c. 172; 1982, c. 624; 1984,\ncc. 675, 681.","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}}