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Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 4 – Special Assessment for Land Preservation

§ 58.1-3230 Special classifications of real estate established and defined
§ 58.1-3231 Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance
§ 58.1-3232 Authority of city to provide for assessment and taxation of real estate in newly annexed area
§ 58.1-3233 Determinations to be made by local officers before assessment of real estate under ordinance
§ 58.1-3234 Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
§ 58.1-3235 Removal of parcels from program if taxes delinquent
§ 58.1-3236 Valuation of real estate under ordinance
§ 58.1-3237 Change in use or zoning of real estate assessed under ordinance; roll-back taxes
§ 58.1-3237.1 Authority of counties to enact additional provisions concerning zoning classifications
§ 58.1-3238 Failure to report change in use; misstatements in applications
§ 58.1-3239 State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council
§ 58.1-3240 Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by ac
§ 58.1-3241 Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality
§ 58.1-3242 Taking of real estate assessed under ordinance by right of eminent domain
§ 58.1-3242.1 Forest Sustainability Fund
§ 58.1-3243 Application of other provisions of Title 58.1
§ 58.1-3244 Article not in conflict with requirements for preparation and use of true values

Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 4 - Special Assessment for Land Preservation

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Chronically noncompliant waterworks: means a waterworks that is unable to provide pure water for any of the following reasons: (i) the waterworks' record of performance demonstrates that it can no longer be depended upon to furnish pure water to the persons served; (ii) the owner has inadequate technical, financial, or managerial capacity to furnish pure water to the persons served; (iii) the owner has failed to comply with an order issued by the Board or Commissioner pursuant to § 32. See Virginia Code 32.1-167
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Construction of wells: means acts necessary to construct wells, including the location of wells. See Virginia Code 32.1-176.3
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Department: means the State Department of Health. See Virginia Code 32.1-3
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Owner: means an individual, group of individuals, partnership, firm, association, institution, corporation, governmental entity, or the federal government, that supplies or proposes to supply water to any person within this Commonwealth from or by means of any waterworks. See Virginia Code 32.1-167
  • Person: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Private well: means any water well constructed for a person on land which is owned or leased by that person and is usually intended for household, ground water source heat pump, agricultural use, industrial use or other nonpublic water well. See Virginia Code 32.1-176.3
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Pure water: means water fit for human consumption that is (i) sanitary and normally free of minerals, organic substances, and toxic agents in excess of reasonable amounts and (ii) adequate in quantity and quality for the minimum health requirements of the persons served. See Virginia Code 32.1-167
  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Site plan: means a sketch of a parcel of land, showing the property boundaries, the proposed site of the water well, and any potential sources of contamination. See Virginia Code 32.1-176.3
  • Special order: means an administrative order issued to any person to comply with: (i) the provisions of any law administered by the Board, (ii) any condition of a permit, (iii) any regulation of the Board, or (iv) any case decision, as defined in § 2. See Virginia Code 32.1-167
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • survey plat: means the schematic representation of a parcel of land, showing the property boundaries, the proposed site of the water well, and any potential sources of contamination, prepared by an individual licensed by the Commonwealth to perform such services. See Virginia Code 32.1-176.3
  • Taxpayer: includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. See Virginia Code 58.1-1
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255
  • Water supply: means water taken into a waterworks from wells, streams, springs, lakes, and other bodies of surface water, natural or impounded, and the tributaries thereto, and all impounded ground water but does not include any water above the point of intake of such waterworks. See Virginia Code 32.1-167
  • Waterworks: includes all structures, equipment, and appurtenances used in the storage, collection, purification, treatment, and distribution of pure water except the piping and fixtures inside the building where such water is delivered. See Virginia Code 32.1-167

Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 4 – 1. Tax Increment Financing

§ 58.1-3245 Definitions
§ 58.1-3245.1 Blighted areas constitute public danger
§ 58.1-3245.2 Tax increment financing
§ 58.1-3245.3 Copies of tax increment financing ordinance to local assessing officer and treasurer or director of finance
§ 58.1-3245.4 Issuance of obligations for project costs
§ 58.1-3245.4:1 No annual debt limits for certain cities
§ 58.1-3245.5 Dissolving the Tax Increment Financing Fund

Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 4 - 1. Tax Increment Financing

  • Base assessed value: means the assessed value of real estate within a development project area as shown upon the land book records of the local assessing officer on January 1 of the year preceding the effective date of the ordinance creating the development project area. See Virginia Code 58.1-3245
  • Blighted area: means any area within the borders of a development project area which impairs economic values and tax revenues, causes an increase in and spread of disease and crime, and is a menace to the health, safety, morals and welfare of the citizens of the Commonwealth; or any area which endangers the public health, safety and welfare because commercial, industrial and residential structures are subject to dilapidation, deterioration, obsolescence, inadequate ventilation, inadequate public utilities and violations of minimum health and safety standards; or any area previously designated as a blighted area pursuant to § 36-48; or any area adjacent to or in the immediate vicinity thereof which may be improved or enhanced in value by the placement of a proposed highway construction project. See Virginia Code 58.1-3245
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Current assessed value: means the annual assessed value of real estate in a development project area as recorded on the land book records of the local assessing officer. See Virginia Code 58.1-3245
  • Department: means the State Department of Health. See Virginia Code 32.1-3
  • Development project area: means any area designated for development or redevelopment, including any area designated for a dredging project other than a dredging project for or by the Virginia Port Authority, unless the Virginia Port Authority has an agreement with a local governing body for local financial participation in such a project, in an ordinance passed by the local governing body. See Virginia Code 58.1-3245
  • Governing body: means the board of supervisors, council or other legislative body of any county, city or town. See Virginia Code 58.1-3245
  • in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Chapter 42. See Virginia Code 1-257
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Obligations: means bonds, general obligation bonds and revenue bonds as defined in § 15. See Virginia Code 58.1-3245
  • Personal property: All property that is not real property.
  • Public facilities: means (i) airports, landing fields, and air navigation facilities; (ii) educational facilities; (iii) flood control, bank and shore protection, watershed protection, and dams; (iv) hospital facilities; (v) judicial and court facilities; (vi) correctional facilities, including jails and penitentiaries; (vii) library facilities; (viii) military installations; (ix) parks so designated by the Commonwealth or by the locality in its comprehensive plan; (x) properties of historical significance so designated by the Commonwealth; (xi) law enforcement, fire, emergency medical, and rescue facilities; (xii) sanitary sewer, water or stormwater facilities; (xiii) transportation facilities including highways, roads, streets, and bridges, traffic signals, related easements and rights-of-way, mass transit, ports, and any components of federal, state, or local transportation facilities; (xiv) waste management facilities for hazardous, radioactive, or other waste; (xv) office facilities occupied by a public corporation; and (xvi) such other facilities that are necessary to the construction, maintenance, or operation of a public facility as listed in clauses (i) through (xv) and directly related thereto. See Virginia Code 1-219.1
  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Tax increment: means the amount by which the current assessed value of real estate exceeds the base assessed value. See Virginia Code 58.1-3245
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254

Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 4 – 2. Local Enterprise Zone Development Taxation Program

§ 58.1-3245.6 Definitions
§ 58.1-3245.7 Promotion of development of local enterprise zones
§ 58.1-3245.8 Adoption of local enterprise zone development taxation program
§ 58.1-3245.9 Copies of local enterprise zone development taxation ordinance to local assessing officer and treasurer or director of finance
§ 58.1-3245.10 Use of funds deposited in the Local Enterprise Zone Development Fund
§ 58.1-3245.11 Dissolving the Local Enterprise Zone Development Fund
§ 58.1-3245.12 Local enterprise zone program for technology, defense, or green development zones

Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 4 - 2. Local Enterprise Zone Development Taxation Program

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Base assessed value: means the assessed value of real estate or machinery and tools within a local enterprise zone as shown upon the records of the local assessing officer on January 1 of the year preceding the effective date of the ordinance establishing the local enterprise zone development taxation. See Virginia Code 58.1-3245.6
  • Chambers: A judge's office.
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Current assessed value: means the annual assessed value of real estate or machinery and tools in a local enterprise zone as shown upon the records of the local assessing officer. See Virginia Code 58.1-3245.6
  • Dependent: A person dependent for support upon another.
  • Enterprise zone: means an area designated by the Governor as an enterprise zone pursuant to Chapter 49 of Title 59. See Virginia Code 58.1-3245.6
  • Local enterprise zone: means an enterprise zone designated as a local enterprise zone by an ordinance adopted pursuant to § 58. See Virginia Code 58.1-3245.6
  • Personal property: All property that is not real property.
  • real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254