(a) The owner of any real estate meeting the criteria for real estate devoted to agricultural use or real estate devoted to horticultural use set forth in sections 58.1-3230 and 58.1-3233, Code of Virginia may, on or before November first of each year, apply to the county assessor for the classification, assessment and taxation of such property for the next succeeding tax year on the basis of its use under the procedures set forth in section 58.1-3236, Code of Virginia. Such application shall be on forms provided by the State Department of Taxation and supplied by the county assessor and shall include such additional schedules, photographs and drawings as may be required by the county assessor. A separate application shall be filed for each parcel on the land book.

(b) A new application shall be submitted under this section whenever the use or acreage of such land previously approved changes, except when a change in acreage occurs solely as a result of a conveyance necessitated by governmental action or condemnation of a portion of any land previously approved for taxation on the basis of use assessment under this article.

(Ord. No. O98-19, 12/2/98)