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(b) A separate application shall be filed for each use for which qualification is sought. Section 35-64.3. Determination by City Assessor; opinions may by requested for certain classification; appeals. Promptly upon receipt of any application, the City Assessor shall determine whether the subject property meets the criteria for taxation hereunder. If the City Assessor determines that the subject property does meet such criteria, he shall determine the value of such property for its qualifying use, as well as its fair market value. In determining whether the subject property meets the criteria for "open space use", he may request an opinion from the Director of the Department of Conservation and Historic Resources or the Commissioner of Agriculture and Consumer Services. Upon refusal of th~ Director or the Commissioner to issue an opinion, or in the event of an unfavorable opinion which does not comport with standards set forth by the Director and Commissioner, the party aggreived may seek relief from any Circuit Court wherein the real estate in question is located, and in the event that the court finds in his ~avor, it may issue an order which shall serve in lieu of an opinion for the purposes of this Division. Section 35-64.4. Recordation of use and fair market value; calculation of tax. The use value and fair market value of any qualifying property shall be placed on the land book for delivery to the Treasurer and the tax for the next succeeding tax year shall be extended fro~L the use value. Section 35-64.5. Roll-back tax - levied when property use changes to non-qualifying use. There is hereby imposed a roll-back tax, in such amoun~ as may be determined under Virginia Code, ~58-769.10, and its successor ~58.1-3237, when applicable, upon any property or portion thereof as to which the use changes to a non-qualifying use, plus simple interest on such roll-back taxes at the rate of six percent (6%) per annum. Section 35-64.6. Same City Assessor to determine and assess; penalties for failure to pay; liability for persons who fail to report any change in use and liability for material misstatement on application.