58.1-3237.1 - Authority of counties to enact additional provisions concerning zoning classifications. - Virginia Statutes

§ 58.1-3237.1. Authority of counties to enact additional provisionsconcerning zoning classifications.

Albemarle County, Arlington County, Augusta County, Loudoun County, andRockingham County may include the following additional provisions in anyordinance enacted under the authority of this article:

1. The governing body may exclude land lying in planned development,industrial or commercial zoning districts from assessment under theprovisions of this article. This provision applies only to zoning districtsestablished prior to January 1, 1981.

2. The governing body may provide that when the zoning of the property taxedunder the provisions of this article is changed to allow a more intensivenonagricultural use at the request of the owner or his agent, such propertyshall not be eligible for assessment and taxation under this article. Thisshall not apply, however, to property which is zoned agricultural and issubsequently rezoned to a more intensive use which is complementary toagricultural use, provided such property continues to be owned by the sameowner who owned the property prior to rezoning and continues to operate theagricultural activity on the property. Notwithstanding any other provision oflaw, such property shall be subject to and liable for roll-back taxes at thetime the zoning is changed to allow any use more intensive than the use forwhich it qualifies for special assessment. The roll-back tax, plus interest,shall be calculated, levied and collected from the owner of the real estatein accordance with § 58.1-3237 at the time the property is rezoned.

(1987, c. 628; 1992, Sp. Sess., c. 3; 1993, c. 584; 2007, c. 813.)