§ 4-19-7. Continuation of use value assessment and taxation.  

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  • Continuation of valuation, assessment and taxation based upon land use shall depend on continuance of the real estate in the use for which classification is granted, continuance of the real estate in an agricultural and forestal district established pursuant to Chapter 114 or Chapter 115 of the Fairfax County Code, continued payment of taxes as required by Code of Virginia, § 58.1-3235, as amended, and continued compliance with all other applicable provisions of Code of Virginia, Article 4 of Chapter 32 of Title 58.1, as amended, and not upon continuance in same owner of title to the land. (14-83-4; 19-99-4.)