CHAPTER 653
An Act to amend and reenact § 58.1-3230 of the Code of
Virginia, relating to real property tax; land use valuation.
[H 81]
Approved April 6, 2012
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3230 of the Code of Virginia is
amended and reenacted as follows:
§ 58.1-3230. Special classifications of real estate
established and defined.
For the purposes of this article the following special
classifications of real estate are established and defined:
"Real estate devoted to agricultural use" shall mean
real estate devoted to the bona fide production for sale of plants and animals
useful to man under uniform standards prescribed by the Commissioner of
Agriculture and Consumer Services in accordance with the Administrative Process
Act (§ 2.2-4000 et seq.), or devoted to and meeting the requirements and
qualifications for payments or other compensation pursuant to a soil
conservation program under an agreement with an agency of the federal government.
Prior, discontinued use of property shall not be considered in determining
its current use. Real estate upon which recreational activities are
conducted for a profit or otherwise; shall be considered real estate devoted
to agricultural use as long as the recreational activities conducted on such
real estate do not change the character of the real estate so that it does not
meet the uniform standards prescribed by the Commissioner. Real property that
has been designated as devoted to agricultural use shall not lose such
designation solely because a portion of the property is being used for a
different purpose pursuant to a special use permit or otherwise allowed by
zoning;, provided that the property, excluding such portion,
otherwise meets all the requirements for such designation. The portion of the
property being used for a different purpose pursuant to a special use permit or
otherwise allowed by zoning shall be deemed a separate piece of property from
the remaining property for purposes of assessment. The presence of utility
lines on real property shall not be considered in determining whether the
property, including the portion where the utility lines are located, is devoted
to agricultural use. In determining whether real property is devoted to
agricultural use, zoning designations and special use permits for the property
shall not be the sole considerations.
"Real estate devoted to horticultural use" shall
mean real estate devoted to the bona fide production for sale of fruits of all
kinds, including grapes, nuts, and berries; vegetables; and nursery and
floral products under uniform standards prescribed by the Commissioner of
Agriculture and Consumer Services in accordance with the Administrative Process
Act (§ 2.2-4000 et seq.);, or real estate devoted to and
meeting the requirements and qualifications for payments or other compensation
pursuant to a soil conservation program under an agreement with an agency of
the federal government. Prior, discontinued use of property shall not be
considered in determining its current use. Real estate upon which
recreational activities are conducted for profit or otherwise, shall be
considered real estate devoted to horticultural use as long as the recreational
activities conducted on such real estate do not change the character of the
real estate so that it does not meet the uniform standards prescribed by the
Commissioner. Real property that has been designated as devoted to
horticultural use shall not lose such designation solely because a portion of
the property is being used for a different purpose pursuant to a special use
permit or otherwise allowed by zoning;, provided that the
property, excluding such portion, otherwise meets all the requirements for such
designation. The portion of the property being used for a different purpose
pursuant to a special use permit or otherwise allowed by zoning shall be deemed
a separate piece of property from the remaining property for purposes of
assessment. The presence of utility lines on real property shall not be
considered in determining whether the property, including the portion where the
utility lines are located, is devoted to horticultural use. In determining
whether real property is devoted to horticultural use, zoning designations and
special use permits for the property shall not be the sole considerations.
"Real estate devoted to forest use" shall mean land,
including the standing timber and trees thereon, devoted to tree growth in such
quantity and so spaced and maintained as to constitute a forest area under
standards prescribed by the State Forester pursuant to the authority set out in
§ 58.1-3240 and in accordance with the Administrative Process Act
(§ 2.2-4000 et seq.). Prior, discontinued use of property shall not be considered
in determining its current use. Real estate upon which recreational
activities are conducted for profit, or otherwise, shall still be considered
real estate devoted to forest use as long as the recreational activities
conducted on such real estate do not change the character of the real estate so
that it no longer constitutes a forest area under standards prescribed by the
State Forester pursuant to the authority set out in § 58.1-3240. Real
property that has been designated as devoted to forest use shall not lose such
designation solely because a portion of the property is being used for a
different purpose pursuant to a special use permit or is otherwise allowed by
zoning;, provided that the property, excluding such portion,
otherwise meets all the requirements for such designation. The portion of the
property being used for a different purpose pursuant to a special use permit or
otherwise allowed by zoning shall be deemed a separate piece of property from
the remaining property for purposes of assessment. The presence of utility
lines on real property shall not be considered in determining whether the
property, including the portion where the utility lines are located, is devoted
to forest use. In determining whether real property is devoted to forest use,
zoning designations and special use permits for the property shall not be the
sole considerations.
"Real estate devoted to open-space use" shall mean
real estate used as, or preserved for, (i) park or recreational purposes,
including public or private golf courses, (ii) conservation of land or other
natural resources, (iii) floodways, (iv) wetlands as defined in
§ 58.1-3666, (v) riparian buffers as defined in § 58.1-3666, (vi)
historic or scenic purposes, or (vii) assisting in the shaping of the
character, direction, and timing of community development or for the public
interest and consistent with the local land-use plan under uniform standards
prescribed by the Director of the Department of Conservation and Recreation
pursuant to the authority set out in § 58.1-3240, and in accordance
with the Administrative Process Act (§ 2.2-4000 et seq.) and the local
ordinance. Prior, discontinued use of property shall not be considered in
determining its current use. Real property that has been designated as
devoted to open-space use shall not lose such designation solely because a
portion of the property is being used for a different purpose pursuant to a
special use permit or is otherwise allowed by zoning;, provided
that the property, excluding such portion, otherwise meets all the requirements
for such designation. The portion of the property being used for a different
purpose pursuant to a special use permit or otherwise allowed by zoning shall
be deemed a separate piece of property from the remaining property for purposes
of assessment. The presence of utility lines on real property shall not be
considered in determining whether the property, including the portion where the
utility lines are located, is devoted to open-space use. In determining whether
real property is devoted to open-space use, zoning designations and special use
permits for the property shall not be the sole considerations.
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