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1977 Ordinances
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1977 Ordinances
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7/17/2001 6:41:43 PM
Creation date
6/26/2001 5:21:33 PM
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Ord/Resolutions
Year
1977
Ord/Resolutions - Type
Ordinances
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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, <br />VIRGINIA, BY ADDING TO CHAPTER 35, ARTICLE IV, THEREOF, <br />SECTION 35-64.1 THROUGH 35-64.7, PERTAINING TO SPECIAL <br />ASSESSMENTS FOR OPEN SPACE REAL ESTATE. <br /> <br /> 1. BE IT ORDAINED by the Council of the City of Ports- <br />mouth, Virginia, that the Code of the City of Portsmouth, <br />1973, be amended by adding thereto Sections 35-64.1 through <br />35-64.7, to read as follows: <br /> <br />Section 35-64.1. Special assessments for open space real <br /> estate. <br /> <br /> The City finds that the preservation of real estate <br />devoted to open space uses within its boundaries is in the <br />public interest and, having heretofore adopted a land-use <br />plan, hereby ordains that such real estate shal~ be taxed in <br />accordance with the provisions of Article i.t, of Chapter <br />15, of Title 58 of the Code of Virginia and this division. <br /> <br />Section 35-64.2. Application for classification and assessment. <br /> <br /> (a) The owner of any real estate meeting the criteria <br />set forth in Sections 58-769.5 and 58-769.7(b) of the Code <br />of Virginia must submit an application for taxation on the <br />basis of a use assessment to the real estate assessor by <br />November first preceding the tax year for which such taxation <br />is sought. <br /> <br /> Such application shall be on forms provided by the <br />state department of taxation and supplied by the city real <br />estate assessor and shall include such schedules, photographs, <br />drawings and additional information as may be required by <br />the city real estate assessor. <br /> <br /> (1) Property owners must revalidate annually any <br />previously approved application with the real estate assessor <br />on forms prepared by the city real estate assessor and <br />approved by the governing body. <br /> <br /> (2) An application shall be submitted whenever <br />the use or acreage of such land previously approved changes. <br /> <br /> (b) A separate application shall be filed for each use <br />for which qualification is sought. <br /> <br /> <br />
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