                                 CODE OF VIRGINIA

FAILURE TO REPORT CHANGE IN USE; MISSTATEMENTS IN APPLICATIONS (§ 58.1-3238)

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.
		For purposes of this section and § 58.1-3234, incorrect information on the
following subjects will be considered material misstatements of fact:

1. The number and identities of the known owners of the property at the time of
application;

2. The actual use of the property.
			The 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 &#xA7; 58.1-3234.

HISTORY: Code 1950, § 58-769.10:1; 1971, Ex. Sess., c. 172; 1982, c. 624; 1984,
cc. 675, 681.