Va. Code § 58.1-3219.3

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-3219.3 - Limitations

The deferral program provided under this article shall not apply to the following:

1. Real estate which participates in the real estate tax relief or deferral program for the elderly or permanently or totally disabled pursuant to Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title;

2. Persons who are delinquent on any portion of real estate taxes for which deferral is sought;

3. Real estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of this title.

Va. Code § 58.1-3219.3

1990, cc. 858, 871.

Amended by Acts 1990, § cc. 858, 871.