Tax Type
Local Taxes
Property Tax
Description
Removal of Parcel from Land Use Program for Failure to Pay Delinquent Tax
Topic
Basis of Tax
Collection of Delinquent Tax
Computation of Tax
Local Power to Tax
Local Taxes Discussion
Property Subject to Tax
Date Issued
11-13-1985
[Opinion - Virginia Attorney General: 1985 at 279]
REQUEST BY: Honorable Catherine V. Ashby Commissioner of the Revenue for Loudoun County
OPINION BY: Mary Sue Terry, Attorney General
OPINION:
This is in reply to your inquiry concerning Art. 4, Ch. 32 of Title 58.1 of the Code of Virginia, § 58.1-3229 et seq., which relates to special assessment for land preservation. §58.1-3231 authorizes any county, city or town which has adopted a land-use plan to adopt an ordinance to provide for the use value assessment and taxation of certain real estate. §58.1-3235 provides for the removal of land from the special assessment program for failure to pay delinquent taxes. You point out that taxpayers participating in the program must pay the 1984 taxes by November 1, 1985, or the treasurer must notify the commissioner of revenue to remove the parcel from the program. You ask for which years (1984, 1985 or 1986) removal is effective when a parcel of land is removed from the use value assessment and taxation program.
Section 58.1-3235 reads as follows:
"If on June 1 of any year the taxes for any prior year on any parcel of real property which has a special assessment as provided for in this article are delinquent, the appropriate county, city or town treasurer shall forthwith send notice of that fact and the general provisions of this section to the property owner by first-class mail. If, after the notice has been sent, such delinquent taxes remain unpaid on November 1, the treasurer shall notify the appropriate commissioner of the revenue who shall remove such parcel from the land use program."
At the same time that § 58-769.8:1, the antecedent statute to § 58.1-3235, was enacted, a reference to § 58-769.8:1 was inserted in the last paragraph of § 58-769.8, the antecedent statute to § 58.1-3234. See Ch. 508, Acts of Assembly of 1980. The last paragraph of § 58.1-3234 states that "continuation of valuation, assessment and taxation under an ordinance adopted pursuant to this article shall depend on . . . continued payment of taxes as referred to in § 58.1-3235 . . . ." It is a well-settled rule of statutory construction that statutes relating to the same subject which were enacted by the General Assembly at the same time must be considered and construed together. See South Norfolk v. Norfolk, 190 Va. 591, 58 S.E.2d 32 (1950).
It is clear from reading the above-quoted portions of §§ 58.1-3234 and 58.1- 3235 that the General Assembly intended removal from the program for delinquent taxes to be prospective only. "Continuation" in the land use program is conditioned upon the continued payment of property taxes. Use of the word " continuation" implies the possibility of future participation if the conditions are met. "Continuation" does not imply any action with respect to past years.
Section 58.1-3237 sets forth the circumstances under which assessment for roll-back taxes would be required. A roll-back assessment would be, in effect, a retroactive removal from the land use assessment program. Failure to pay delinquent taxes is not mentioned in § 58.1-3237 as a circumstance which would trigger such roll-back taxes.
Based on the foregoing, it is my opinion that if 1984 real estate taxes are not paid by November 1, 1985, then the commissioner of the revenue should remove the parcel from participation in the use value assessment and taxation program for the year 1986. The landowner thereafter may reapply and be reinstated in the program if all prior delinquent taxes and applicable penalties and interest are paid and he submits a new application to the local assessing officer within the time limits established by § 58.1-3234. See 1983-1984 Report of the Attorney General at 368.
Attorney General's Opinion