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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, <br />VIRGINIA, 1973, BY AMENDING ARTICLE IV, DIVISION 2, OF <br />CHAPTER 35 THEREOF, PERTAINING TO SPECIAL ASSESSMENTS FOR <br />OPEN SPACE REAL ESTATE. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Article IV, Division 2, of Chapter 35, of the <br />Code of the City of Portsmouth, Virginia, be amended and re- <br />ordained to read as follows: <br /> <br />DIVISION 2. Special Assessments for <br /> Open Space Real Estate. <br /> <br />Section 35-64.1. Special assessments for open space real <br /> estate generally. <br /> <br /> The City finds that the preservation of real estate de- <br />voted to open space uses within its boundaries is in the <br />public interest and, having heretofore adopted a land use plan, <br />hereby ordains that such real estate shall be taxed in accord- <br />ance with the provisions of Article 1.1 of Cha~ter 15 of Title <br />58 and effective, January 1, 1984, its successor, Article <br />4 of Chapter 32 of Title 58.1, of the Code of Virginia and <br />this Division. <br /> <br />Section 35-64.2. Application for classification and assessment. <br /> <br /> (a) The owners of any real estate meeting the criteria <br />set forth in Sections 58-769.5 and 58-769.7 (b) and their re- <br />spective successors, 58.1-3230 and 58.1-3233 (2) of the <br />Code of Virginia, must submit an application for taxation on <br />the basis of a use assessment to the City Assessor by November <br />1st preceeding the tax year for which such taxation is <br />sought. <br /> <br /> Such application shall be on forms provided by the <br />State Tax Commissioner and supplied by the City Assessor and <br />shall include such schedules, photographs, drawings and <br />additional information as may be required by the City <br />Assessor. <br /> <br /> (1) Property owners must revalidate annually any <br />previously approved application with the City Assessor on <br />forms prepared by the City Assessor and approved by the <br />governing body. <br /> <br /> (2) ~m application shall be submitted whenever <br />the use or acreage of suck land previously approved changes, <br />except when a change in acreage occurs solely as a result of <br />a conveyance necessitated by governmental action or condemnation <br />of a portion of any land previously approved for taxation on <br />the basis of use assessment. <br /> <br /> <br />