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Section 35-64.3. <br /> <br />Determination by city assessor; opinions <br />may be requested for certain classifications; <br />appeals. <br /> <br /> Promptly upon receipt of any application, the city real <br />estate assessor shall determine whether the subject property <br />meets the criteria for taxation hereunder. If the assessor <br />shall determine that the subject property does meet such <br />criteria, he shall determine the value of such property for <br />its qualifying use, as well as its fair market value. <br /> <br /> In determining whether the subject property meets the <br />criteria for "open space use," he may request an opinion <br />from the director of the commission of outdoor recreation. <br />Upon refusal of the director of the commission of outdoor <br />recreation to issue an opinion or in the event of an unfavorable <br />opinion which does not comport with standards set forth by <br />the director, the party aggrieved may seek relief from any <br />court of record wherein the real estate in question is <br />located, and in the event that the court finds in his favor, <br />it may issue an order which shall serve in ~ieu of an opinion <br />for the purposes of this division. <br /> <br />Section 35-64.4. Recordation of use and fair market values; <br /> calcnlation of tax. <br /> <br /> The use value and fair market value of any qualifying <br />property shall be placed on the land book before delivery to <br />the treasurer and the tax for the next succeeding tax year <br />shall be extended from the use value. <br /> <br />Section 35-64.5. <br /> <br />Roll-back tax - Levied when property use <br />changes to nonqua!ifying use. <br /> <br /> There is hereby imposed a roll-back tax, in such amount <br />as may be determined under Virginia Code Section 58-769.10, <br />upon any property as to which the use changes to a nonqualifying <br />use, plus simple interest on such roll-back taxes at the <br />rate of six percent per ~annum. <br /> <br />Section 35-64~6. <br /> <br />Same - Real estate assessor to determine <br />and assess; penalties for failure to pay; <br />liability for material misstatement on <br />application~ ~ <br /> <br /> (a) The real estate assessor shall determine and <br />assess the roll-back tax of the owner of any real estate <br />liable for such taxes, which shall be paid to the treasurer <br />within thirty days of assessment. Failure of such owner to <br /> <br /> <br />