Special Assessment for Land Preservation

This is the 2025 edition of the code. There is not the current edition. Browse all editions.

This is Article 4 of the Code of Virginia, titled “Special Assessment for Land Preservation.” It is part of Chapter 32 “Real Property Tax”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 18 sections.

§ 58.1-3229 Repealed
§ 58.1-3230 Special classifications of real estate established and defined
§ 58.1-3231 Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance
§ 58.1-3232 Authority of city to provide for assessment and taxation of real estate in newly annexed area
§ 58.1-3233 Determinations to be made by local officers before assessment of real estate under ordinance
§ 58.1-3234 Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc
§ 58.1-3235 Removal of parcels from program if taxes delinquent
§ 58.1-3236 Valuation of real estate under ordinance
§ 58.1-3237 Change in use or zoning of real estate assessed under ordinance; roll-back taxes
§ 58.1-3237.1 Authority of counties to enact additional provisions concerning zoning classifications
§ 58.1-3238 Failure to report change in use; misstatements in applications
§ 58.1-3239 State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council
§ 58.1-3240 Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissioner
§ 58.1-3241 Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality
§ 58.1-3242 Taking of real estate assessed under ordinance by right of eminent domain
§ 58.1-3242.1 Forest Sustainability Fund
§ 58.1-3243 Application of other provisions of Title 58.1
§ 58.1-3244 Article not in conflict with requirements for preparation and use of true values