PUBLIC NOTICE

PUBLIC NOTICE

In accordance with Section 15.1-431 of the 1950 Code of Virginia, as amended, the Board of Supervisors will hold a public hearing at the Rappahannock County Elementary School on Highway 211 near Washington, Virginia at 7:30 p.m., Thursday, May 7, 1981, on the following proposed Land Use Ordinance: Be it ordained by the County of Rappahannock:

SS 1. The County of Rappahannock finds that the preservation of real estate devoted to agricultural, horticultural, forest and open space uses within its boundaries is in the public interest and, having heretofore adopted a land-use plan, hereby ordains that such real estate shall be taxed in accordance with the provisions of Article 1.1 of Chapter 15 of Title 58 of the Code of Virginia and this ordinance.

SS 2. (a) The owner of any real estate meeting the criteria set forth *n SS SS 58-769.5 and 58-769.7(b) of the Code of Virginia may, at least 60 days preceding the tax year for which such taxation is sought, apply to the Commissioner of the Revenue of Rappahannock County for the classification, assessment and taxation is sought, apply to the Commissioner of the Revenue of Rappahannock County for the classification, assessment and taxation of such property for the next succeeding tax year on the basis of its use, under the procedures set forth in SS 58-769.9 of the Code of Virginia. (In any year in which a general reassessment is being made such application may be submitted until 30 days have elapsed after the notice of increase in assessment is mailed.) Such application shall be on forms provided by the State Department of Taxation and supplied by the Commissioner of the Revenue of Rappahannock County and shall include such additional schedules, photographs, and drawings as may be required by the Commissioner of the Revenue of Rappahannock County. An individual who is the owner of an undivided interest in a parcel may apply on behalf of himself and the other owners of such parcel upon submitting an affidavit that such other owners are minors or cannot be located. An application shall be submitted whenever the use or acreage of such land previously approved changes; provided, however, that such property owner must revalidate annually with the Commissioner of the Revenue of Rappahannock County any applications previously approved. An application fee of fifty dollars ($50.00) plus $0.15 per acre pflartd for which preferential assessment Is sought shall accompany each application.

(b) A separate application shall be filed for each parcel 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.

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