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Home My Public Portal About1983_11_09_O033The Town of Leesburg in Virginia PRESENTED November 9, 1983 ORDINAN£~ NUMBER 83-0-33 ADOPTED November 9, 1983 AN ORDINANCE: AMENDING CHAPTER 17 OF THE TOWN CODE BY ESTABLISHING A USE VALUE ASSESSMENT AND TAXATION SYSTEM WHEREAS, there are certain areas both within the present corporate limits and expanded town after December 31, 1983 now in agricultural, horticultural, forest or open space use appropriate for assessment under a use value assessment and taxation program, and; WHEREAS, a use value system of assessment and taxation will promote a balanced economy and orderly development of real estate for the accommodation of an expanding population: THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as follows: SECTION I. Chapter 17 of the Town Code is amended by adding a new article to be numbered Article 1.1 to read as follows: ARTICLE 1.1. SPECIAL ASSESSMENTS FOR AGRICULTURAL, HORTICULTURAL, FOREST AND OPEN SPACE HEAL ESTATE. Sec. 17-8. Levy of Land Use Assessment Tax The town finds that the preservation of real estate devoted to agri- cultural, horticultural, forest and open space uses within its boundaries i_~s in the public interest, and having heretofore adopted a land use j?lan.~ ~stablishes that such real estate shall be taxed in accordance with the Pr.o- visions of Article 1.1 of Chapter 15 of Title 58 of the Code of Virginia of 1950, as amended, and of this article. Sec. 17-9. Application for Land Use Taxation (a) The owner of any real estate meeting the criteria set forth in Secltion 58-769.5 and 58-769.7 of the Code of Virginia of 1950~ a_~s amended~ mayt on or before November 1, of each year~ apply to the County Commissioner of the Revenue for the classification~ assessment and taxation o__f suc__h pro- perty for the next succeeding tax year on the basis of its ~se~ under the procedure set forth in Section 58.769.9 of the Code of Virginia of 1950~ a_~s amended. Such application shall be on forms provided by the State Department of Taxation and supplied by the County Commissioner of the Revenue and shall include such additional schedules, photographs and drawings a__~s may b__e required by the Commissioner. AMENDMENT ESTABLISHING A USE VALUE TAXATION SYSTEM (b) A separate application shal____~l b__e file__d for each use.f°r ~ich qualifi- cation is sought. Upon payment of a late filing fee of $15 00, such an application may be filed with the Commissioner no more than 60-days after November 1. Sec. 17-10. Determination of Property Value, Criteria for Forest and Open Space Use. The County Commissioner of the Revenue shall determine whether the sub- ~ property meets the criteria for taxation hereunder based on the criteria established for unincorporated real estate as set out in Section 848.03 of C__hapter 848 of the Codified Ordinances of the .County of Loudoun, Virginia. I__n determining whether the subject property meets the criteria for forest use, the Commissioner may request an opinion from the Director of The Department o__f Conservation and Economic Development~ and in determining whether the subject property meets the criteria for open space ~se, h__e ma~ request an opinion from the Director of the Commission of Outdoor Recreation. U_pon the refusal of the Director of the Department of Conservation and Economic Development or the Director of the Commission of Outdoor Recreation to issue an ~pinion~ or in the event of an unfavorable opinion ~ich does not conform with standards set forth by the respective Director~ theparty aggrieved may seek relief from ~ny court of record wherein the real estate in question is located. If the court finds in his favor~ i__t may issue an order which shall serve in lieu of an opinion for the purposes of this article. Sec. 17-11. Land Books; Tax for Succeeding Year The use value and fair market value of any qualifying property shall be placed on the land book before delivery to the Director of Finance~ and the tax for the next succeeding year shall be extended from the use value. Sec. 17-12. Removal of Parcels from Program if Tax is Delinquent If, on June 1 of 9ny .year, the taxes for any prior year on an_z parcel or real property which has a special assessment a__s .provided for in this article are delinquent, the Director of Finance shall forthwith send notice of that fact .~nd the general provisions of this section to the property owner by first class mail. If, after sending such notice~ such delinquent taxes remain unpaid on November 1 of the same ~ear~ the Director of Finance shall remove such parcel from the land use program for municipal taxation purposes. Sec. 17-13. Rollback Tax for Change to Nonqualifying Uses A rollback tax is established in such amount as may b__e determined under Section 58-769.10 of the Code of Virginia of 1950~ as amended~ including interest at a rate of five-sixths of one percent per month or a fraction thereof for the first year preceding the ~ear of the change and ~1__1 years preceding the year of the change in excess of one year, upon .~n¥ propertM o__f which the use changes to a non-qualifying use. -3- AMENDMENT ESTABLISHING A USE VALUE TAXATION SYSTEM Sec. 17-14. Payment of Rollback Tax; Misstatement of Facts; Penalty for Delinquency. (a) The owner of any leal estate liable for rollback taxes shall report t__o the Director of Finance, o__9_n forms t__~o b__e prescribed, any change, in the usE! of such property to a non-qualifying use and shall .pay the rollback tax the~ due. If such owner fails to so report within 60-days and pa~ within 30-days of assessment such owner shall be liable for an additional penalty equal to'~e~~ o~ ~-~e a-~oun~ ~-~ t~e rollback tax, w~ch ~-~lty shall be collected as a part of the tax. In addition to such penalty, there is hereby imposed interest of five-sixths of one percent of the amount of the rollback tax for each month, or fraction thereof, during which the failure con~tinues. (b) Any person making a material misstatement of fact other than a clerical error in any application filed pursuant hereto shall be liable for all taxes, i__qn such amounts and a__t such times as if such property had been assessed o__9_n .~he basis of fair market value as applied to other real estate in the town, together with interest and penalties thereo---n, and he ~hall be ~urt--~er assessed with an additional penalty of 100 percent of such unpaid taxes. Sec. 17-15. Application of State Law. The provisions o__f Title 58 of the Code of Virginia of 1950, as amended~ applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandisk-- including~ without limitation~ provisions relating t__~o tax liens and the correction of erroneous assessments. For such purposes, ~he rolllback taxes sh__~al__l b__e considered t__o b__e deferred real estate taxes. Sec. 17-16. Application Fees; Renewals. Ail applications under this article may be made at the same time appli- cation i__s mad____~e t__o the Comissioner of the Revenue for a use value assessment to be applied to land both in the to---~ and the county. Applications shall be renewed annually i__n_n accordance with the 'filing deadline stipulated in Section 17-9 of this article and shall be revalidated every sixth year~- Sec. 17-18. Effective Date of Article. This article shall b__e effective for all tax years beginning on or after January 1, 1984. -4- AMENDMENT ESTABLISHING A USE VALUE TAXATION SYSTEM SECTION II. Ail prior ordinances and resolutions in conflict herewith are repealed. SECTION III. This Ordinance shall be effective from and after i~:s passage. PASSED this 9th day of November ATTEST: , 1983. Robert E S~la. Mayor Town of Leesburg Clerk/6f Counc i 1/~ ~,~