Alleghany County |
Code of Ordinances |
Chapter 58. TAXATION |
Article III. REAL ESTATE ASSESSMENT AND TAXATION OF LAND DEVOTED TO AGRICULTURAL, HORTICULTURAL, FOREST AND OPEN SPACE USES |
Article III. REAL ESTATE ASSESSMENT AND TAXATION OF LAND DEVOTED TO AGRICULTURAL, HORTICULTURAL, FOREST AND OPEN SPACE USES
§ 58-61. Findings of fact. |
§ 58-62. Application for classification and assessment generally. |
§ 58-63. Value placed in land book. |
§ 58-64. Roll-back taxes levied. |
§ 58-65. Owner's liability for roll-back taxes on change in use or zoning; penalty. |
§ 58-66. Prerequisites to continuation of status. |
§ 58-67. Removal of parcel from program for delinquency. |
§ 58-68. Misrepresentation; liability. |
§ 58-69. Applicability. |
§§ 58-70—58-95. Reserved. |
Footnotes: --- (2) ---
State Law reference— Authority for this article, Code of Virginia, § 58.1-3231. |