58.1-3241 - Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality.
§ 58.1-3241. Separation of part of real estate assessed under ordinance;contiguous real estate located in more than one taxing locality.
A. Separation or split-off of lots, pieces or parcels of land from the realestate which is being valued, assessed and taxed under an ordinance adoptedpursuant to this article, either by conveyance or other action of the ownerof such real estate, shall subject the real estate so separated to liabilityfor the roll-back taxes applicable thereto, but shall not impair the right ofeach subdivided parcel of such real estate to qualify for such valuation,assessment and taxation in any and all future years, provided it meets theminimum acreage requirements and such other conditions of this article as maybe applicable. Such separation or split-off of lots shall not impair theright of the remaining real estate to continuance of such valuation,assessment and taxation without liability for roll-back taxes, provided itmeets the minimum acreage requirements and other applicable conditions ofthis article.
B. 1. No subdivision, separation, or split-off of property which results inparcels that meet the minimum acreage requirements of this article, and thatare used for one or more of the purposes set forth in § 58.1-3230, shall besubject to the provisions of subsection A.
2. The application of roll-back taxes pursuant to subsection A shall, at theoption of the locality, also not apply to a subdivision, separation, orsplit-off of property made pursuant to a subdivision ordinance adopted under§ 15.2-2244 that results in parcels that do not meet the minimum acreagerequirements of this article, provided that title to the parcels subdivided,separated, or split-off is held in the name of an immediate family member forat least the first 60 months immediately following the subdivision,separation, or split-off.
For purposes of this subdivision, an "immediate family member" means anyperson defined as such in the locality's subdivision ordinance adoptedpursuant to § 15.2-2244.
C. Where contiguous real estate in agricultural, horticultural, forest oropen-space use in one ownership is located in more than one taxing locality,compliance with the minimum acreage shall be determined on the basis of thetotal area of such real estate and not the area which is located in theparticular taxing locality.
(Code 1950, § 58-769.13; 1971, Ex. Sess., c. 172; 1978, c. 385; 1984, c. 675;1988, c. 695; 2006, c. 221.)