Botetourt County |
Code of Ordinances |
Chapter 23. TAXATION |
Article II. ASSESSMENT AND TAXATION OF LAND DEVOTED TO AGRICULTURAL, HORTICULTURAL, FOREST OR OPEN SPACE USES |
Article II. ASSESSMENT AND TAXATION OF LAND DEVOTED TO AGRICULTURAL, HORTICULTURAL, FOREST OR OPEN SPACE USES
§ 23-21. Findings of fact. |
§ 23-22. Application for classification, assessment, etc., generally. |
§ 23-23. Application not to be accepted on approved if tax on affected land is delinquent. |
§ 23-24. Determinations of commissioner of revenue. |
§ 23-25. Land book entries; tax to be extended from use value. |
§ 23-26. Prerequisites to continuation of status. |
§ 23-27. Removal of parcel from program if taxes delinquent. |
§ 23-28. Roll-back tax when changes to nonqualifying use. |
§ 23-29. Misstatements in application filed under article or change in facts stated in such application prior to date of assessment. |
§ 23-30. Applicability of general tax law. |
§§ 23-31—23-45. Reserved. |
Footnotes: --- (2) ---
State Law reference— Authority of county to adopt ordinance codified in this article, Code of Virginia, § 58.1-3231. |