Tax Type
Local Taxes
Property Tax
Description
Agricultural and Forestal Districts Act;Time of Valuation;Uniformity.
Topic
Basis of Tax
Local Taxes Discussion
Date Issued
09-11-1978
The enactment of an ordinance creating a special tax district within a county under the Agricultural and Forestal Districts Act qualifies the property for land use valuation even if the county has not yet implemented land use valuation and taxation in accordance with §§ 58-769.1 et seq. Thus, the tax benefits available under the AFDA accrue upon the enactment, and not upon implementation. Furthermore, such valuation and taxation of land does not violate the uniformity requirement of the Virginia Constitution since the statute creates a separate class of property within which uniformity can be maintained.
Attorney General's Opinion