ARTICLE II. ASSESSMENT OF REAL ESTATE DEVOTED TO
AGRICULTURAL OR HORTICULTURAL USE
Sec. 21-21.
Finding a fact.
The board of supervisors finds that the preservation of real estate
devoted to agricultural and horticultural uses within its boundaries is in the public
interest and, having heretofore adopted a land use plan (adopted March 4, 1976), hereby
ordains that such real estate shall be taxed in accordance with the provisions of article
4 of chapter 32 of title 58.1, Code of Virginia and of this article.
(Ord. No. O98-19, 12/2/98) |