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2013 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3237.1 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3237.1. Authority of counties to enact additional provisions concerning zoning classifications.
A. Albemarle County, Arlington County, Augusta County, James City County, Loudoun County, and Rockingham County may include the following additional provisions in any ordinance 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
the provisions of this article. This As applied to zoning districts,
this provision applies only to zoning districts established prior to
January 1, 1981.
2. The governing body may provide that when the zoning of the
property taxed under the provisions of this article is changed to allow a more
intensive nonagricultural use at the request of the owner or his agent, such
property shall not be eligible for assessment and taxation under this article.
This shall not apply, however, to property which that is zoned
agricultural and is subsequently rezoned to a more intensive use which
that is complementary to agricultural use, provided such property continues
to be owned by the same owner who owned the property prior to rezoning and
continues to operate the agricultural activity on the property. Notwithstanding
any other provision of law, such property shall be subject to and liable for
roll-back taxes at the time the zoning is changed to allow any use more
intensive than the use for which it qualifies for special assessment. The
roll-back tax, plus interest, shall be calculated, levied and collected from
the owner of the real estate in accordance with § 58.1-3237 at the time the
property is rezoned.
B. Goochland County may include additional provisions specified in subdivisions A 1 and 2 in any ordinance enacted under the authority of this article, but only in service districts created after July 1, 2013, pursuant to Article 1 (§ 15.2-2400 et seq.) of Chapter 24 of Title 15.2.