Fairfax County |
Code of Ordinances |
Chapter 4. Taxation and Finance. |
Article 19. Special Assessment of Agricultural, Horticultural and Forestal Real Estate in Agricultural and Forestal Districts. |
Article 19. Special Assessment of Agricultural, Horticultural and Forestal Real Estate in Agricultural and Forestal Districts.
§ 4-19-1. Findings. |
§ 4-19-2. Definitions. |
§ 4-19-3. Assessment of agricultural, horticultural and forest real estate. |
§ 4-19-4. Application procedures. |
§ 4-19-5. Review of eligibility. |
§ 4-19-6. Recordation of use value and fair market value; use value to be basis for taxation. |
§ 4-19-7. Continuation of use value assessment and taxation. |
§ 4-19-8. Reporting of tax delinquencies; removal of tax delinquent properties from the land use program. |
§ 4-19-9. Imposition of roll-back tax when use changes. |
§ 4-19-10. Penalties for misstatements on applications. |
§ 4-19-11. Applicable provisions of Title 58 of the Code of Virginia. |
§ 4-19-12. Effective date. |