58.1-3238 - Failure to report change in use; misstatements in applications. - Virginia Statutes

§ 58.1-3238. Failure to report change in use; misstatements in applications.

Any person failing to report properly any change in use of property for whichan application for use value taxation had been filed shall be liable for allsuch taxes, in such amounts and at such times as if he had complied herewithand assessments had been properly made, and he shall be liable for suchpenalties and interest thereon as may be provided by ordinance. Any personmaking a material misstatement of fact in any such application shall beliable for all such taxes, in such amounts and at such times as if suchproperty had been assessed on the basis of fair market value as applied toother real estate in the taxing jurisdiction, together with interest andpenalties thereon. If such material misstatement was made with the intent todefraud the locality, he shall be further assessed with an additional penaltyof 100 percent of such unpaid taxes.

For purposes of this section and § 58.1-3234, incorrect information on thefollowing subjects will be considered material misstatements of fact:

1. The number and identities of the known owners of the property at the timeof application;

2. The actual use of the property.

The intentional misrepresentation of the number of acres in the parcel or thenumber of acres to be taxed according to use shall also be considered amaterial misstatement of fact for the purposes of this section and §58.1-3234.

(Code 1950, § 58-769.10:1; 1971, Ex. Sess., c. 172; 1982, c. 624; 1984, cc.675, 681.)