Code of Virginia § 58.1-3219. Deferral of portion of real estate tax increases.
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/va/title-58-1/chapter-32/58-1-3219·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any county, city, or town may adopt, by ordinance, a deferral program for real estate taxes, in such amount as the ordinance may prescribe, subject to the limitations and conditions of this article. The local governing body shall adopt, by ordinance, the terms and conditions of the program and whether the deferral program shall apply only to real estate owned by and occupied as the sole dwelling of the taxpayer or whether the program shall apply to all property.
1990, cc. 858, 871.