                                 CODE OF VIRGINIA

AUTHORITY OF COUNTIES, CITIES AND TOWNS TO ADOPT ORDINANCES; GENERAL
REASSESSMENT FOLLOWING ADOPTION OF ORDINANCE (§ 58.1-3231)

Any county, city or town which has adopted a land-use plan may adopt an
ordinance to provide for the use value assessment and taxation, in accord with
the provisions of this article, of real estate classified in § 58.1-3230. The
local governing body pursuant to § 58.1-3237.1 may provide in the ordinance
that property located in specified zoning districts shall not be eligible for
special assessment as provided in this article. However, real estate that is
being provided use value assessment and taxation shall not be denied such use
value assessment and taxation solely because of its location in a newly created
zoning district that was not requested by the real estate owner. The provisions
of this article shall not be applicable in any county, city or town for any year
unless such an ordinance is adopted by the governing body thereof not later than
June 30 of the year previous to the year when such taxes are first assessed and
levied under this article, or December 31 of such year for localities which have
adopted a fiscal year assessment date of July 1, under Chapter 30 (§ 58.1-3000
et seq.) of this subtitle. The provisions of this article also shall not apply
to the assessment of any real estate assessable pursuant to law by a central
state agency.
		Land used in agricultural and forestal production within an agricultural
district, a forestal district or an agricultural and forestal district that has
been established under Chapter 43 (§ 15.2-4300 et seq.) of Title 15.2, shall be
eligible for the use value assessment and taxation whether or not a local
land-use plan or local ordinance pursuant to this section has been adopted.
		Such ordinance shall provide for the assessment and taxation in accordance
with the provisions of this article of any or all of the four classes of real
estate set forth in § 58.1-3230. If the uniform standards prescribed by the
Commissioner of Agriculture and Consumer Services pursuant to § 58.1-3230
require real estate to have been used for a particular purpose for a minimum
length of time before qualifying as real estate devoted to agricultural use or
horticultural use, then such ordinance may waive such prior use requirement for
real estate devoted to the production of agricultural and horticultural crops
that require more than two years from initial planting until commercially
feasible harvesting. If the uniform standards prescribed by the Commissioner of
Agriculture and Consumer Services pursuant to § 58.1-3230 require real estate
to have been used for a particular purpose for a minimum length of time before
qualifying as real estate devoted to agricultural use or horticultural use, then
(i) use of other similar property by a lessee of the owner shall be included in
calculating such time and (ii) the Commissioner of Agriculture and Consumer
Services shall include in the uniform standards a shorter minimum length of time
for real estate with no prior qualifying use, provided that the owner submits a
written document of the owner&#8217;s intent regarding use of the real estate
containing elements set out in the uniform standards. Localities are not
required to maintain such written document.
		Such ordinance may provide that the annual increase in the assessed value of
property within the classes of real estate set forth in § 58.1-3230 shall not
exceed a dollar amount per acre specified in the ordinance.
		In addition to but not to replace any other requirements of a land-use plan
such ordinance may provide that the special assessment and taxation be
established on a sliding scale which establishes a lower assessment for property
held for longer periods of time within the classes of real estate set forth in
§ 58.1-3230. Any such sliding scale shall be set forth in the ordinance.
		Notwithstanding any other provision of law, the governing body of any county,
city or town shall be authorized to direct a general reassessment of real estate
in the year following adoption of an ordinance pursuant to this article.

HISTORY: Code 1950, § 58-769.6; 1971, Ex. Sess., c. 172; 1973, c. 209; 1974, c.
34; 1975, c. 233; 1977, c. 681; 1978, c. 250; 1984, cc. 92, 675; 1987, c. 628;
1988, c. 695; 1999, c. 1026; 2000, c. 410; 2001, c. 705; 2018, c. 504; 2019, c.
22.