{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3240.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3240.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3240.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3240.html"}],"law_id":77262,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-769.12; 1971, Ex. Sess., c. 172; 1973, c. 209; 1984, cc. 675, 739, 750; 1987, c. 550; 1989, c. 656.","full_text":"The Director of the Department of Conservation and Recreation, the State Forester, and the Commissioner of Agriculture and Consumer Services shall provide, after holding public hearings, to the commissioner of the revenue or duly appointed assessor of each locality adopting an ordinance pursuant to this article, a statement of the standards referred to in \u00a7 58.1-3230 and subdivision 1 of \u00a7 58.1-3233, which shall be applied uniformly throughout the Commonwealth in determining whether real estate is devoted to agricultural use, horticultural use, forest use or open-space use for the purposes of this article and the procedure to be followed by such official to obtain the opinion referenced in subdivision 1 of \u00a7 58.1-3233. Upon the refusal of the Commissioner of Agriculture and Consumer Services, the State Forester or the Director of the Department of Conservation and Recreation to issue an opinion or in the event of an unfavorable opinion which does not comport with standards set forth in the statements filed pursuant to this section, the party aggrieved may seek relief in the circuit court of the county or city wherein the real estate in question is located, and in the event that the court finds in his favor, it may issue an order which shall serve in lieu of an opinion for the purposes of this article.","order_by":null,"text":{"0":{"id":277137,"text":"The Director of the Department of Conservation and Recreation, the State Forester, and the Commissioner of Agriculture and Consumer Services shall provide, after holding public hearings, to the commissioner of the revenue or duly appointed assessor of each locality adopting an ordinance pursuant to this article, a statement of the standards referred to in \u00a7 58.1-3230 and subdivision 1 of \u00a7 58.1-3233, which shall be applied uniformly throughout the Commonwealth in determining whether real estate is devoted to agricultural use, horticultural use, forest use or open-space use for the purposes of this article and the procedure to be followed by such official to obtain the opinion referenced in subdivision 1 of \u00a7 58.1-3233. Upon the refusal of the Commissioner of Agriculture and Consumer Services, the State Forester or the Director of the Department of Conservation and Recreation to issue an opinion or in the event of an unfavorable opinion which does not comport with standards set forth in the statements filed pursuant to this section, the party aggrieved may seek relief in the circuit court of the county or city wherein the real estate in question is located, and in the event that the court finds in his favor, it may issue an order which shall serve in lieu of an opinion for the purposes of this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3240\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1973, chapter 209; in 1984, chapters 675, 739, and 750; in 1987, chapter 550; in 1989, chapter 656.<\/p>","references":[{"id":54425,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","order_by":null,"url":"\/58.1-3230\/"},{"id":69314,"section_number":"58.1-3233","catch_line":"Determinations to be made by local officers before assessment of real estate under ordinance","order_by":null,"url":"\/58.1-3233\/"}],"refers_to":[{"id":54425,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","order_by":null,"url":"\/58.1-3230\/"},{"id":69314,"section_number":"58.1-3233","catch_line":"Determinations to be made by local officers before assessment of real estate under ordinance","order_by":null,"url":"\/58.1-3233\/"}],"permalink":{"id":257349,"object_type":"law","relational_id":77262,"identifier":"58.1-3240","token":"58.1\/III\/32\/4\/58.1-3240","url":"\/58.1-3240\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3240\/","token":"58.1\/III\/32\/4\/58.1-3240","dublin_core":{"Title":"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","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3240","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The Director of the <span class=\"dictionary\">Department<\/span> of Conservation and Recreation, the State Forester, and the Commissioner of Agriculture and Consumer Services shall provide, after holding public <span class=\"dictionary\">hearings<\/span>, to the commissioner of the revenue or duly appointed assessor of each locality adopting an <span class=\"dictionary\">ordinance<\/span> pursuant to this article, a statement of the standards referred to in \u00a7&nbsp;<a class=\"law\" title=\"Special classifications of real estate established and defined\" href=\"\/58.1-3230\/\">58.1-3230<\/a> and subdivision 1 of \u00a7&nbsp;<a class=\"law\" title=\"Determinations to be made by local officers before assessment of real estate under ordinance\" href=\"\/58.1-3233\/\">58.1-3233<\/a>, which shall be applied uniformly throughout the Commonwealth in determining whether real estate is devoted to agricultural use, horticultural use, forest use or open-space use for the purposes of this article and the procedure to be followed by such official to obtain the <span class=\"dictionary\">opinion<\/span> referenced in subdivision 1 of \u00a7&nbsp;<a class=\"law\" title=\"Determinations to be made by local officers before assessment of real estate under ordinance\" href=\"\/58.1-3233\/\">58.1-3233<\/a>. Upon the refusal of the Commissioner of Agriculture and Consumer Services, the State Forester or the Director of the <span class=\"dictionary\">Department<\/span> of Conservation and Recreation to <span class=\"dictionary\">issue<\/span> an <span class=\"dictionary\">opinion<\/span> or in the event of an unfavorable <span class=\"dictionary\">opinion<\/span> which does not comport with standards set forth in the statements filed pursuant to this section, the <span class=\"dictionary\">party<\/span> aggrieved may seek relief in the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> of the county or city wherein the real estate in question is located, and in the event that the <span class=\"dictionary\">court<\/span> finds in his favor, it may <span class=\"dictionary\">issue<\/span> an <span class=\"dictionary\">order<\/span> which shall serve in lieu of an <span class=\"dictionary\">opinion<\/span> for the purposes of this article.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDUTIES OF DIRECTOR OF THE DEPARTMENT OF CONSERVATION AND RECREATION, THE STATE\nFORESTER AND THE COMMISSIONER OF AGRICULTURE AND CONSUMER SERVICES; REMEDY OF\nPERSON AGGRIEVED BY ACTION OR NONACTION OF DIRECTOR, STATE FORESTER OR\nCOMMISSIONER (\u00a7 58.1-3240)\n\nThe Director of the Department of Conservation and Recreation, the State\nForester, and the Commissioner of Agriculture and Consumer Services shall\nprovide, after holding public hearings, to the commissioner of the revenue or\nduly appointed assessor of each locality adopting an ordinance pursuant to this\narticle, a statement of the standards referred to in \u00a7 58.1-3230 and\nsubdivision 1 of \u00a7 58.1-3233, which shall be applied uniformly throughout the\nCommonwealth in determining whether real estate is devoted to agricultural use,\nhorticultural use, forest use or open-space use for the purposes of this article\nand the procedure to be followed by such official to obtain the opinion\nreferenced in subdivision 1 of \u00a7 58.1-3233. Upon the refusal of the\nCommissioner of Agriculture and Consumer Services, the State Forester or the\nDirector of the Department of Conservation and Recreation to issue an opinion or\nin the event of an unfavorable opinion which does not comport with standards set\nforth in the statements filed pursuant to this section, the party aggrieved may\nseek relief in the circuit court of the county or city wherein the real estate\nin question is located, and in the event that the court finds in his favor, it\nmay issue an order which shall serve in lieu of an opinion for the purposes of\nthis article.\n\nHISTORY: Code 1950, \u00a7 58-769.12; 1971, Ex. Sess., c. 172; 1973, c. 209; 1984,\ncc. 675, 739, 750; 1987, c. 550; 1989, c. 656.","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}}