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on the land book. SS 3. Promptly upon receipt of any application, the Commissioner of the Revenue of Rappahannock County shall determine whether the subject property meets the criteria for taxation hereunder. If the Commissioner of the Revenue of Rappahannock County determines that the subject property does not meet such criteria, she shall determine the value of such property for its qualifying use, as well as its fair market value. In determining whether the subject property meets the criteria for "agricultural use" or "horticultural use" the Commissioner of the Revenue of Rappahannock County may request an opinion from the Commissioner of Agriculture and Consumer Services; in determining whether the subject property meets the criteria for "forest use" she may request an opinion from the Director of the Department of Conservation and Economic Development; and in determining whether the subject property meets the criteria for "open space" she may request an opinion from the Director of the Commission of Outdoor Recreation. Upon the refusal of the Commissioner of the Agriculture and Consumer Services, the Director of the Department of Conservation and Economic Development or the Director of the Commission of Outdoor Recreation to issue an opinion, or in the event of an unfavorable opinion which does not comport with standards set forth by the respective director, the party aggrieved may seek relief from any court of record wherein the real estate in question is located. If the court finds in his favor it may issue an order which shall serve in lieu of an opinion for the purposes of this ordinance. The applicant for land use shall provide all information necessary for approval and processing of the application. Said information shall include relevant data from the local Extension Service, Soil Conservation Service and/or Agricultural Stabilization and Conservation Services offices. SS 4. The use value and fair market value of any qualifying property shall be placed on the land book before delivery to the treasurer and the tax for the next succeeding tax year shall be extended from the use value. SS 5. There is hereby imposed a roll-back tax, and interest thereon, in such amounts as may be determined under Virginia Code SS 58-769.10, upon any property as to which the use changes to a nonqualifying use. SS 6. (a) The owner of any real estate liable for roll-back taxes shall, within sixty days following a change in use, report such change to the Commissioner of the Revenue or other assessing officer on such forms as may be prescribed. The commissioner shall forthwith determine and assess the roll-back tax, which shall be paid to the treasurer within thirty days of assessment. On failure to report within 60 days following such change in use and/or failure to pay within 30 days of assessment such owner shall be liable for an additional penalty equal to ten per centum of the amount of the roll-back tax and interest, which penalty shall be collected as a part of the tax. In addition to such penalty, there is hereby imposed interest of one-half per centum of the amount of the rollback tax, interest and penalty, for each month or fraction thereof during which the failure continues.
(b) Any person making a material misstatement of fact in any application filed pursuant hereto shall be liable for all taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon, and he shall be further assessed with an additional penalty of one hundred per centum of such unpaid taxes.
SS 7. The provisions of Title 58 of the Code of Virginia applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis including, without limitation, provisions relating to tax liens and the correction of erroneous assessments, and for such purposes the roll-back taxes shall be considered to be deferred real estate taxes. SS 8. This ordinance shall be effective for all tax years beginning on and after January 1, 1982.
Diane Bruce, Clerk
Board of Supervisors
Rappahannock County
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