                                 CODE OF VIRGINIA

AUTHORITY OF COUNTIES TO ENACT ADDITIONAL PROVISIONS CONCERNING ZONING
CLASSIFICATIONS (§ 58.1-3237.1)

A. Albemarle County, Arlington County, Augusta County, James City County,
Loudoun County, and Rockingham County may include the following additional
provisions in any ordinance enacted under the authority of this article:

   1. The governing body may exclude land lying in planned development,
   industrial or commercial zoning districts from assessment under the provisions
   of this article. As applied to zoning districts, this provision applies only
   to zoning districts established prior to January 1, 1981.

   2. The governing body may provide that when the zoning of the property taxed
   under the provisions of this article is changed to allow a more intensive
   nonagricultural use at the request of the owner or his agent, such property
   shall not be eligible for assessment and taxation under this article. This
   shall not apply, however, to property that is zoned agricultural and is
   subsequently rezoned to a more intensive use that is complementary to
   agricultural use, provided such property continues to be owned by the same
   owner who owned the property prior to rezoning and continues to operate the
   agricultural activity on the property. Notwithstanding any other provision of
   law, such property shall be subject to and liable for roll-back taxes at the
   time the zoning is changed to allow any use more intensive than the use for
   which it qualifies for special assessment. The roll-back tax, plus interest,
   shall be calculated, levied and collected from the owner of the real estate in
   accordance with &#xA7; 58.1-3237 at the time the property is rezoned.

B. Goochland County may include additional provisions specified in subdivisions
A 1 and 2 in any ordinance enacted under the authority of this article, but only
in service districts created after July 1, 2013, pursuant to Article 1 (&#xA7;
15.2-2400 et seq.) of Chapter 24 of Title 15.2.

HISTORY: 1987, c. 628; 1992, Sp. Sess., c. 3; 1993, c. 584; 2007, c. 813; 2011,
c. 12; 2013, c. 677.