CODE OF VIRGINIA

LIMITATIONS (§ 58.1-3219.3)

The deferral program provided under this article shall not apply to the
following:

   1.  Real estate which participates in the real estate tax relief or deferral
   program for the elderly or permanently or totally disabled pursuant to Article
   2 (§ 58.1-3210 et seq.) of Chapter 32 of this title;

   2.  Persons who are delinquent on any portion of real estate taxes for which
   deferral is sought;

   3.  Real estate assessed on the basis of use value pursuant to Article 4 (§
   58.1-3230 et seq.) of Chapter 32 of this title.

HISTORY: 1990, cc. 858, 871.