                                 CODE OF VIRGINIA

DEFINITIONS (§ 3.2-500)

As used in this chapter, unless the context requires a different meaning:
		&#8220;Farmer&#8221; 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 (§ 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 § 58.1-3231 in order to effectuate the
provisions of this section relating to special tax assessments.
		&#8220;Major disaster&#8221; 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. § 5141.

HISTORY: 1978, c. 837, § 3.1-22.17; 2008, c. 860.