SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2013 SESSION
13100887DBe 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.
Albemarle County, Arlington County, Augusta County, Goochland 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, and
service districts created pursuant to Article 1 (§
15.2-2400 et seq.) of Chapter 24 of Title
15.2 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 except subdivision 3, 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.
3. The governing body may, but is not required to, impose roll-back taxes pursuant to § 58.1-3237 or this section on property in service districts. In applying this subdivision, the governing body shall treat all property in all service districts the same regarding imposition of roll-back taxes.