                                 CODE OF VIRGINIA

LIMITATIONS (§ 58.1-3219.3)

The deferral program provided under this article shall not apply to the
following:

1. Real estate which participates in the real estate tax relief or deferral
program for the elderly or permanently or totally disabled pursuant to Article 2
(&#xA7; 58.1-3210 et seq.) of Chapter 32 of this title;

2. Persons who are delinquent on any portion of real estate taxes for which
deferral is sought;

3. Real estate assessed on the basis of use value pursuant to Article 4 (&#xA7;
58.1-3230 et seq.) of Chapter 32 of this title.

HISTORY: 1990, cc. 858, 871.