§ 4-19-5. Review of eligibility.  


Latest version.
  • (a)

    Promptly upon receipt of any application, the Director of the Department of Tax Administration shall determine whether the subject property is included in an agricultural and forestal district established pursuant to Chapter 114 or Chapter 115 of the Fairfax County Code and meets the criteria for taxation hereunder. If the Director determines that the subject property is included in an established agricultural and forestal district and does meet the criteria for taxation hereunder, the Director shall determine the value of such property for its qualifying use as well as its fair market value.

    (b)

    In determining whether the subject property meets the criteria for agricultural use or horticultural use, the Director may request an opinion from the Commissioner of Agriculture and Consumer Services of the State of Virginia; in determining whether the subject property meets the criteria for forest use, he may request an opinion from the Director of the Virginia Department of Conservation and Economic Development. (14-83-4; 19-99-4.)