§ 9-18. Applications—Required.

(a)

The owner of any real estate meeting the criteria set forth in Code of Virginia, §§ 58.1-3230 and 58.1-3233(2), may, at least 60 days preceding the tax year for which such taxation is sought, apply to the county assessor 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 Code of Virginia, § 58.1-3236, provided that in any year in which a general reassessment is being made the property owner may submit such application until the later of 30 days have elapsed after his notice of increase in assessment is mailed in accordance with the Code of Virginia, § 58.1-3330, or 60 days preceding the tax year. The application shall be on forms provided by the state department of taxation and supplied by the county assessor and shall include such additional schedules, photographs and drawings as may be required by the county assessor. An application fee of $10.00 shall accompany each application. In addition, an application may be filed within no more than 60 days after the filing deadline specified herein upon payment of a late filing fee of $25.00. Further, an application may be filed not later than 30 days after notices of assessments are mailed upon payment of a further extension fee of $25.00.

(b)

A separate application shall be filed for each parcel on the land book.

(Code 1978, § 8-19; Ord. of 10-24-01, § 1; Ord. of 1-23-02, § 1)

(Code 1978, § 8-19; Ord. of 10-24-01, § 1; Ord. of 1-23-02, § 1)