Current through Register Vol. 41, No. 3, September 23, 2024
A.
Documentation. The commissioner of the revenue or the local assessing officer
may require the applicant to document what the applicant must certify pursuant
to
2VAC5-20-20
and
2VAC5-20-30.
The commissioner of the revenue or local assessing officer may find one of the
following documents useful in making his determination:
1. The assigned USDA/Farm Service Agency farm
number and evidence of participating in a federal farm program;
2. Federal tax forms (1040F) Farm Expenses
and Income, (4835) Farm Rental Income and Expenses, or (1040E) Cash Rent for
Agricultural Land;
3. A
conservation farm management plan prepared by a professional;
4. Documentation demonstrating that the real
estate sought to be qualified currently is devoted to the bona fide production
for sale of one of the requirements in
2VAC5-20-20
A 1 through A 6; or
5.
Documentation demonstrating that the real estate sought to be qualified
currently is devoted to and meeting the requirements and qualifications for
payments or other compensation pursuant to a soil and water conservation
program under an agreement with a federal government or state government
agency.
B. Interpretation
of standards. In cases of uncertainty on the part of the commissioner of the
revenue or the local assessing officer, the law authorizes him to request an
opinion from the Commissioner of Agriculture and Consumer Services as to
whether a particular property meets the criteria for agricultural or
horticultural classification. The procedure for obtaining such an opinion is as
follows:
1. The commissioner of the revenue
or the local assessing officer shall address a letter to the Commissioner,
Virginia Department of Agriculture and Consumer Services, P.O. Box 1163,
Richmond, Virginia 23218, describing the use and situation, and requesting an
opinion of whether the real estate qualifies as agricultural or horticultural
real estate for the purpose of use-value taxation. The letter should include
the following:
a. Owner's name and
address.
b. Operator's name and
address.
c. Total number of acres,
acres in crops, acres in pastures, acres in a federal or state soil and water
conservation program, and acres in forest.
d. If more than one tract of real estate, the
number of acres in each tract and whether the tracts are contiguous.
e. A copy of the application for land use
assessment taxation.
2.
The commissioner may request additional information, if needed, directly from
the applicant or hold a hearing at which the applicant and others may present
additional information.
3. The
commissioner will issue an opinion as soon as possible after all necessary
information has been received.
Statutory Authority: §
58.1-3230
of the Code of Virginia.
