                                 CODE OF VIRGINIA

SEPARATION OF PART OF REAL ESTATE ASSESSED UNDER ORDINANCE; CONTIGUOUS REAL
ESTATE LOCATED IN MORE THAN ONE TAXING LOCALITY (§ 58.1-3241)

A. Separation or split-off of lots, pieces or parcels of land from the real
estate which is being valued, assessed and taxed under an ordinance adopted
pursuant to this article, either by conveyance or other action of the owner of
such real estate, shall subject the real estate so separated to liability for
the roll-back taxes applicable thereto, but shall not impair the right of each
subdivided parcel of such real estate to qualify for such valuation, assessment
and taxation in any and all future years, provided it meets the minimum acreage
requirements and such other conditions of this article as may be applicable.
Such separation or split-off of lots shall not impair the right of the remaining
real estate to continuance of such valuation, assessment and taxation without
liability for roll-back taxes, provided it meets the minimum acreage
requirements and other applicable conditions of this article.

B. 1. No subdivision, separation, or split-off of property which results in
parcels that meet the minimum acreage requirements of this article, and that are
used for one or more of the purposes set forth in § 58.1-3230, shall be subject
to the provisions of subsection A.

   2. The application of roll-back taxes pursuant to subsection A shall, at the
   option of the locality, also not apply to a subdivision, separation, or
   split-off of property made pursuant to a subdivision ordinance adopted under
   &#xA7; 15.2-2244 that results in parcels that do not meet the minimum acreage
   requirements of this article, provided that title to the parcels subdivided,
   separated, or split-off is held in the name of an immediate family member for
   at least the first 60 months immediately following the subdivision,
   separation, or split-off.
   				For purposes of this subdivision, an &#8220;immediate family member&#8221;
   means any person defined as such in the locality&#8217;s subdivision ordinance
   adopted pursuant to &#xA7; 15.2-2244.

C. Where contiguous real estate in agricultural, horticultural, forest or
open-space use in one ownership is located in more than one taxing locality,
compliance with the minimum acreage shall be determined on the basis of the
total area of such real estate and not the area which is located in the
particular taxing locality.

HISTORY: Code 1950, § 58-769.13; 1971, Ex. Sess., c. 172; 1978, c. 385; 1984,
c. 675; 1988, c. 695; 2006, c. 221.