01-28-2019 Legislative PacketLE GISLATIVE COMMITTEE
Pittsylvania County Board ofSupervisors
5:00p.m.; Monday, January 28,2019
Main Conference Room
County Administration Building
1 Center Street
Chatham, Virginia 24531
AGENDA
1. CALL TO ORDER (5:00p.m.)
2. ROLL CALL
3. ANY REVISIONS/ADDITIONS TO AGENDA
4. APPROVAL OF AGENDA
5. NEW BUSINESS:
a) Elderly/Indigent Tax Exemption Proration (Hammock)
b) Land Use Application Late Filing (with Penalty) (Hammock)
c) "Farming Definition" Expansion/Clarification for Taxation Purposes
Hammock)
d) Hylton Rezoning (to be initiated by BOS) (Sides/Hayes)
e) Animal Public Nuisance Ordinance (Hunt)
f) Dilapidated Structure Removal Matrix (Sides)
g) Fire and Rescue Ordinance Update (Slemp)
6. OLD BUSINESS: (Hunt)
a) Potential Grass and Weeds Ordinance
b) Potential Revision to Inoperable Vehicles Ordinance
7. MATTERS FROM COMMITTEE MEMBERS
8. ADJOURNMENT
Elderly/Disabled Tax Exemption Proration
Current County Ordinance provides any change in ownership, income, ect voids the current year
exemption and the immediate year following. (See copy ofordinance-highlighted section in folder)
State Code does allow by local ordinance you can pro-rate due to death ofthe taxpayer (See copy of
state ordinance-highlighted section in folder)
Ifchange is desired -local ordinance should mirror state code.
58.1-3215. Effective date; change in circumstances.
A. An exemption or deferral enacted pursuant to§ 58.1-3210 or 58.1-3211.1 may be granted for
any year following the date that the qualifying individual occupying such dwelling and owning
title or partial title thereto reaches the age of65 years or for any year following the date the
disability occurred. 'l'hagges in income, financial worth. ownerS'hip ofproperty or other factors
occurring during the taxable ye41r for ~-hich an aftldayitis med and l~aviJ1g the effect of:'
e:xce:eding or vi ,oJ:ating the limitations ood condjtions p;rovided by coun.iy: city or to\vn ordinance
shalf nuJJi{y any CX{}lllption or deferral fo,r the r\!maif1der ofthc CUITC!J,t tapcable year and tho
taxable year immediately foHowi1Jg , However1 any locaiJ~y may by ordinance pro\j<J.e aprorated
exetnption or deJerrall'or the portion oftl1e ~~xable year dudng which the taxpayer qualified f01 '
suef.l: ~xemption or d~f~rraL
B. An ordinance enacted pursuant to this article may provide thttt a change in ownership to a
spouse or a nonqu;alifying individna11 '\,Vh~nsuch chang,e 1·~~plted solely :from th~ geath ofthe
qutt~li f)ring ind1 vJdll:al~ or a sale ofsuch property shall result in a prorated exemption or deferrall
for the then curre11t taxable year. The proceeds ofthe sale which would result in the prorated
exemption or deferral shall not be included in the computation ofnet worth or income as
provided in subsection A. Such prorated portion shall be determined by multiplying the amount
ofthe exemption or deferral by a traction wherein the number ofcomplete months ofthe year
such property was properly eligible for such exemption or deferral is the numerator and the
number 12 is the denominator.
C. An ordinance enacted pursuant to this ruticle may provide that an individual who does not
qualify for the exemption or deferral under this article based upon the previous year's income
limitations and financial worth limitations, may nonetheless qualify for the current year by tiling
an affidavit that clearly shows a substantial change ofcircumstances, that was not volitional on
the part ofthe individual to become eligible for the exemption or deferral, and will result in
income and financial worth levels that are within the limitations ofthe ordinance. The ordinance
may impose additional conditions and require other information under this subsection. The
locality may prorate the exemption or defetTal ±rom the date the at1idavit is submitted or any
other date.
Any exemption or deferral under this subsection must be conditioned upon the individual tiling
another affidavit after the end ofthe year in which the exemption or defetTal was granted, within
a period oftime specified by the locality, showing that the actual income and financial worth
levels were within the limitations set by the ordinance. Ifthe actual income and financial worth
levels exceeded the limitations any exemption or deferral shall be nullified for the current taxable
year and the taxable year immediately following.
Code 1950, § 58-760.1; 1971 , Ex. Sess., c. 169; 1972, cc. 315, 616; 1973, c. 496; 1974, c. 427;
1976,c. 543; 1977 ,cc.48 ,453 ,456; 1978 ,cc.774,776,777,780,788,790; 1979,cc. 543 ,544 ,
545,563; 1980 ,cc .656,666,673 ; 1981,c.434; 1982,cc. 123,457; 1984,cc.267,675; 1987,cc.
525,534; 1989,c.40;2007,c.357;2008,c.208;2011,cc.438,496.
PITTSYLVANIA COUNTY CODE
SEC. 6-6. EXEMPTION ON REAL ESTATE OF CERTAIN ELDERLY AND DISABLED
PERSONS.
1. Purpose.
In accordance with Virginia Code§ 58.1-321, 1950, as amended, the Board ofSupervisors hereby
deems those elderly persons or permanently and totally disabled persons who fall within the
provisions of this article to be bearing an extraordinary tax burden on the real estate and
manufactured homes defined herein in relation to their income and net worth.
2. Definitions.
a. "dwelling" shall mean the full-time residence and domiciliary, including a manufactured or
mobile home, ofthe person claiming the exemption.
b. "elderly" shall mean a person not less than sixty-five (65) years ofage as ofDecember 31 ofthe
year prior to the year for which exemption is requested.
c. "fair market value" shall mean, when applied to real estate, based upon the appraised value, and
not the assessed value, as shown on the records of the Commissioner ofRevenue. When applied
to personal prop
b. "elderly" shall mean a person not less than sixty-five (65) years ofage as ofDecember 31 ofthe
year prior to the year for which exemption is requested.
c. "fair market value" shall mean, when applied to real estate, based upon the appraised value, and
not the assessed value, as shown on the records ofthe Commissioner of Revenue. When applied
to personal property, fair market value shall mean the actual value as appraised by the
Commissioner ofRevenue.
d. "income" shall mean total gross income from all sources, without regard to whether a tax return
is actually filed. Income shall not include life insurance benefits or receipts from borrowing or
other debt. e. "manufactured or mobile home" means a structure subject to federal regulation,
which is transportable in one or more sections; is eight (8) body feet or more in width and forty
40) body feet or more in length in the traveling mode; or is three-hundred and twenty (320) or
more square feet when erected on site; is built on a permanent chassis; and is designed to be used
as a single family dwelling, with or without a permanent foundation.
f. "permanently and totally disabled" shall mean unable to engage in any substantially gainful
activity by means of any medically determinable physical or mental impairment or deformity
which can be expected to result in death or can be expected to last for the duration ofthe person's
life.
g. "real estate" shall mean real property and dwelling structures, and shall include manufactured
or mobile homes which are presently being used as a dwelling, and are connected to the required
utilities including plumbing, heating, air conditioning, and electrical utilities.
h. "relative" shall mean any relation by blood or marriage.
i. "taxable year" shall mean the calendar year, from January 1 until December 31, for which
exemption is claimed.
3. General Provisions.
A. Real estate owned and occupied as the sole dwelling ofa person or persons who are not less
than sixty-five (65) years ofage or who are determined to be permanently and totally disabled are
exempted from so much of the County Real Estate Taxes as provided for in Section 4 hereof,
subject however to the following restrictions and conditions, in addition to those set out elsewhere
in this section:
1. The combined annual income shall be based on adding together the income received
during the preceding calendar year, without regard to whether a tax return is actually filed,
by (i) owners ofthe dwelling who use it as their principal residence, (ii) owners' relatives
who live in the dwelling, except for those relatives living in the dwelling and providing
bona fide caregiving services to the owner whether such relatives are compensated or not,
and (iii) nomelatives ofthe owner who live in the dwelling except for bona fide tenants or
bona fide caregivers ofthe owner, whether compensated or not, shall not exceed twenty-
five thousand ($25,000.00) dollars per year; provided that the first four thousand
4,000.00) dollars ofannual income ofeach relative/nomelative, other than the spouse of
the owner, shall not be included in such totals; and
2. That the net combined financial worth, including equitable interests, ofthe owners and
ofthe spouse of any owner, excluding the value ofthe dwelling and the land upon which
it sits, not exceeding one acre, does not exceed sixty thousand ($60,000.00) dollars as of
the 31st day of December of the immediately preceding calendar year, and through the
taxable year to which such exemption is to apply.
B. The person or persons claiming such exemptions shall file annually, after the (1st) day of
January but not later than the fifteenth day of February, with the Commissioner of Revenue of
Pittsylvania County, Virginia, or such other agent or officer as may be designated by the
commissioner, on forms supplied by the County, an Affidavit setting forth the names ofrelated
persons occupying the real estate for which the exemption is claimed, their total combined net
worth, including equitable interests and the combined income from all sources of all persons
specified. The application deadline may be extended on the approval of the Commissioner of
Revenue, ifthe applicant is applying for the exemption for the first time or in cases ofhardship,
and ifproper application is made along with a sworn affidavit that failure to apply by the fifteenth
day ofFebruary was due to reasons beyond the applicant's control. The Commissioner ofRevenue
shall require that the applicant, spouse, and any and all relatives living in the dwelling supply proof
ofage in the form ofBirth Certificates or Passports or Drivers License; and proofofincome in the
form of copies of their W-2s, 1099-DIV, 1099-INT, 1099-MISC, 1099-R, SSA-1099 Social
Security Statements, and such other documents as may be required by the Commissioner of
Revenue to determine income and total combined net worth. (B.S.M. 12-19-06)
Pagr4 0
C. Ifthe person claiming the exemption is under sixty-five (65) years of age, the Affidavit filed
under this section shall have attached thereto a Certification by the Social Security Administration,
the Veterans Administration or the Railroad Retirement Board, or ifsuch person is not eligible for
certification by any of these agencies, a sworn affidavit by two (2) medical doctors licensed to
practice medicine in the Commonwealth ofVirginia, to the effect that such person is permanently
and totally disabled. The affidavit of at least one such doctor shall be based upon a physical
examination ofsuch person by such doctor. The affidavit ofone such doctor may be based upon
medical information contained in the records ofthe Civil Service Commission which is relevant
to the standards for determining permanent and total disability, as defined herein.
D. The fact that persons who are otherwise qualified for tax exemption are residing in hospitals,
nursing homes, convalescent homes, or other facilities for physical or mental care for extended
periods of time shall not be construed to mean that the real estate for which tax exemption or
deferral is sought does not continue to be the sole dwelling of such person during such extended
periods of other residence so long as such real estate is not used by or leased to others for
consideration.
4. Exemption.
a) The exemption shall be as follows:
Total Income from All Sources
0-$15,400
15,401 -$16,600
16,601-$17,800
17,801-$19,000
19,001 -$20,200
20,201 -$21,400
21,401 -$22,600
22,601 -$23,800
23,801-$25,000
Tax Exemption
100%
90%
80%
70%
60%
50%
40%
30%
20%
b) The total annual exemptions shall not exceed four-hundred and fifty ($450.00) dollars.
c) The tax exemption herein permitted may be granted for any year following the year ofthe
taxpayer occupying such dwelling and owning title or partial title thereto reaches the age ofsixty-
five (65) years or is determined to be permanently and totally disabled.
d) Ifthe ownership ofthe property for which application for exemption is made is not held solely
by the applicant, or jointly with the applicant's wife, then the amount of the tax exemption
percentage as provided for herein shall be in proportion to the applicant's ownership interest.
5. Changes-Ownership. income or financial worth.
Any change in respect oftotal combined income, net combined financial worth, ownership ofthe
dwelling exempted, or other factors, which occur during the taxable year for which the affidavit is
filed, and which has the effect of a reduction or termination of any exemption, shall nullify or
reduce any exemption for the then current taxable year, and the taxable year immediately
following.
6. Certification to the Treasurer.
The Commissioner of Revenue shall certify to the Treasurer of Pittsylvania County, Virginia,
annually those persons who qualify under this article for an exemption and the amount thereof.
The Treasurer shall deduct the amount of exemption from the applicant's real estate tax for that
year.
7. Penalty.
Any person who knowingly gives false information to support a claim for an exemption under this
article, or any person who willfully fails to notify the Commissioner of Revenue or other
designated officer ofchanges in conditions which would result in a reduction or termination ofthe
exemption,
PITTSYLVANIA COUNTY CODE
SEC. 6-6. EXEMPTION ON REAL ESTATE OF CERTAIN ELDERLY AND DISABLED
PERSONS.
1. Purpose.
In accordance with Virginia Code§ 58.1-321, 1950, as amended, the Board ofSupervisors hereby
deems those elderly persons or permanently and totally disabled persons who fall within the
provisions of this article to be bearing an extraordinary tax burden on the real estate and
manufactured homes defined herein in relation to their income and net worth.
2. Definitions.
a. "dwelling " shall mean the full-time residence and domiciliary, including a manufactured
or mobile home, ofthe person claiming the exemption.
b. "elderly" shall mean a person not less than sixty-five (65) years of age as ofDecember
31 ofthe year prior to the year for which exemption is requested.
c. "fair market value" shall mean, when applied to real estate, based upon the appraised
value, and not the assessed value, as shown on the records ofthe Commissioner ofRevenue. When
applied to personal prop
b. "elderly" shall mean a person not less than sixty-five (65) years ofage as ofDecember
31 ofthe year prior to the year for which exemption is requested.
c. "fair market value" shall mean, when applied to real estate, based upon the appraised
value, and not the assessed value, as shown on the records ofthe Commissioner ofRevenue. When
applied to personal property, fair market value shall mean the actual value as appraised by the
Commissioner ofRevenue.
d. "income" shall mean total gross income from all sources, without regard to whether a
tax return is actually filed. Income shall not include life insurance benefits or receipts from
borrowing or other debt. e. "manufactured or mobile home" means a structure subject to federal
regulation, which is transportable in one or more sections; is eight (8) body feet or more in width
and forty ( 40) body feet or more in length in the traveling mode; or is three-hundred and twenty
320) or more square feet when erected on site; is built on a permanent chassis; and is designed to
be used as a single family dwelling, with or without a permanent foundation.
f. "permanently and totally disabled" shall mean unable to engage in any substantially
gainful activity by means of any medically determinable physical or mental impairment or
deformity which can be expected to result in death or can be expected to last for the duration of
the person's life.
g. "real estate" shall mean real property and dwelling structures, and shall include
manufactured or mobile homes which are presently being used as a dwelling, and are connected
to the required utilities including plumbing, heating, air conditioning, and electrical utilities.
h. "relative" shall mean any relation by blood or marriage.
i. "taxable year" shall meanthe calendar year, from January 1 until December 31, for which
exemption is claimed.
3. General Provisions.
A. Real estate owned and occupied as the sole dwelling of a person or persons who are not less
than sixty-five (65) years ofage or who are determined to be permanently and totally disabled are
exempted from so much of the County Real Estate Taxes as provided for in Section 4 hereof,
subject however to the following restrictions and conditions, in addition to those set out elsewhere
in this section:
1. The combined annual income shall be based on adding together the income received
during the preceding calendar year, without regard to whether a tax return is actually filed,
by (i) owners ofthe dwelling who use it as their principal residence, (ii) owners' relatives
who live in the dwelling, except for those relatives living in the dwelling and providing
bona fide caregiving services to the owner whether such relatives are compensated or not,
and (iii) nonrelatives ofthe owner who live in the dwelling except for bona fide tenants or
bona fide caregivers ofthe owner, whether compensated or not, shall not exceed twenty-
five thousand ($25,000.00) dollars per year; provided that the first four thousand
4,000.00) dollars ofannual income ofeach relative/nonrelative, other than the spouse of
the owner, shall not be included in such totals; and
2. That the net combined financial worth, including equitable interests, ofthe owners and
ofthe spouse of any owner, excluding the value ofthe dwelling and the land upon which
it sits, not exceeding one acre, does not exceed sixty thousand ($60,000.00) dollars as of
the 31st day of December of the immediately preceding calendar year, and through the
taxable year to which such exemption is to apply.
B. The person or persons claiming such exemptions shall file annually, after the (1st) day of
January but not later than the fifteenth day of February, with the Commissioner \>f Revenue of
Pittsylvania County, Virginia, or such other agent or officer as may be designated by the
commissioner, on forms supplied by the County, an Affidavit setting forth the names ofrelated
persons occupying the real estate for which the exemption is claimed, their total combined net
worth, including equitable interests and the combined income from all sources of all persons
specified. The application deadline may be extended on the approval of the Commissioner of
Revenue, ifthe applicant is applying for the exemption for the first time or in cases ofhardship,
and ifproper application is made along with a sworn affidavit that failure to apply by the fifteenth
day ofFebruary was due to reasons beyond the applicant's control. The Commissioner ofRevenue
shall require thatthe applicant, spouse, and any and all relatives living in the dwelling supply proof
ofage in the form ofBirth Certificates or Passports or Drivers License; and proofofincome in the
form of copies of their W-2s, 1099-DIV, 1099-INT, 1099-MISC, 1099-R, SSA-1099 Social
Security Statements, and such other documents as may be required by the Commissioner of
Revenue to determine income and total combined net worth. (B.S.M. 12-19-06)
C. If the person claiming the exemption is under sixty-five (65) years ofage, the Affidavit filed
under this section shall have attached thereto a Certification by the Social Security Administration,
the Veterans Administration or the Railroad Retirement Board, or ifsuch person is not eligible for
certification by any of these agencies, a sworn affidavit by two (2) medical doctors licensed to
practice medicine in the Commonwealth ofVirginia, to the effect that such person is permanently
and totally disabled. The affidavit of at least one such doctor shall be based upon a physical
examination of such person by such doctor. The affidavit ofone such doctor may be based upon
medical information contained in the records of the Civil Service Commission which is relevant
to the standards for determining permanent and total disability, as defined herein.
D. The fact that persons who are otherwise qualified for tax exemption are residing in hospitals,
nursing homes, convalescent homes, or other facilities for physical or mental care for extended
periods of time shall not be construed to mean that the real estate for which tax exemption or
deferral is sought does not continue to be the sole dwelling ofsuch person during such extended
periods of other residence so long as such real estate is not used by or leased to others for
consideration.
4. Exemption.
a) The exemption shall be as follows:
Total Income from All Sources
0-$15,400
15,401 -$16,600
16,601 -$17,800
17,801 -$19,000
19,001 -$20,200
20,201 -$21,400
21,401 -$22,600
22,601 -$23,800
23,801-$25,000
Tax Exemption
100%
90%
80%
70%
60%
50%
40%
30%
20%
b) The total annual exemptions shall not exceed four-hundred and fifty ($450.00) dollars.
c) The tax exemption herein permitted may be granted for any year following the year of the
taxpayer occupying such dwelling and owning title or partial title thereto reaches the age of sixty-
five (65) years or is determined to be permanently and totally disabled.
d) Ifthe ownership ofthe property for which application for exemption is made is not held solely
by the applicant, or jointly with the applicant's wife, then the amount of the tax exemption
percentage as provided for herein shall be in proportion to the applicant's ownership interest.
5. Changes-Ownership. income or financial worth.
Any change in respect oftotal combined income, net combined financial worth, ownership ofthe
dwelling exempted, or other factors, which occur during the taxable year for which the affidavit is
filed, and which has the effect of a reduction or termination of any exemption, shall nullify or
reduce any exemption for the then current taxable year, and the taxable year immediately
following.
Prorat~d Bx:ernQtiqn JJQOJ1 ~e::ttll ()~H1lalifyh1g iJ:tdiyidua:l.
Notwithstanding Section 6-6(5) herein, a change inownership or a nonqualifying individual, when
such change resulted solely from thedeathofthe qualifying individual., or a saleofsuch property
shall result in a prorated exemption for the then current taxable year. Such prorated portion shal]
be determined by multiplying the amount ofthe exemption by a fraction wherein the number of
the complete months ofthe year suchpropef1y was properly eligible for sach exemption is the
numerator and the number twelve ( 12) is the denominator. The proceeds oft'be sale which would
result in the prorated exemption shall not be included in the computation ofnet worth or income
required by Section 6-6(3) herein.
7. Certification to the Treasurer.
The Commissioner of Revenue shall certify to the Treasurer of Pittsylvania County, Virginia,
annually those persons who qualify under this article for an exemption and the amount thereof.
The Treasurer shall deduct the amount of exemption from the applicant's real estate tax for that
year.
8 .. Penalty.
Any person who knowingly gives false information to support a claim for an exemption under this
article, or any person who willfully fails to notify the Commissioner of Revenue or other
designated officer ofchanges in conditions which would result in a reduction or termination ofthe
exemption,
J. Vaden Hunt, Esq.
From:
Sent:
To:
Subject:
Mrs. Hammock & Mr. Hunt,
Ben Farmer
Wednesday, November 28, 2018 7:36AM
Shirley Hammock; J. Vaden Hunt. Esq.
land use reclassify late penalty
f(h)
I have a constituent in my district who missed the November 2nd deadline to reclassify
his property into the land use program. This gentleman was notified by Mrs. Hammock's
office prior to the deadline, however he was late on filing his property. Mrs. Hammock
and I spoke on the phone yesterday, per our current code, we do not offer a late sign up
into this program. Mrs. Hammock and I spoke about the possibility of adding a late sign-
up period, however there would be a penalty cost associated with each parcel of land the
owner was late on reclassifying.
Mrs. Hammock, do you mind researching if the state code has any mention as to what a
limit cost would be for this type of penalty?
Mr. Hunt, can we add this to the legislative committee agenda to be discussed tomorrow?
Thanks,
Ben Farmer
Callands-Gretna Supervisor
Virginia Code § 58.1-3234. Application by property owners for assessment, etc., under
ordinance; continuation of assessment, etc.
Property owners shall submit an application for taxation on the basis ofa use assessment to the
local assessing officer as follows:
I. The property owner shall submit an initial application, unless it is a revalidation form, at least
60 days preceding the tax year for which such taxation is sought;
2. Jn any yearin which a general reassessment is beingmade, the property owner may submit such
application until 30 days have elapsed after his notice of increase in assessment is mailed in
accordance with§ 58. I -3330, or 60 days preceding thetax year, whichever is later; or
3. In any locality which has adopted a fiscal tax year under Chapter 30 (§ 58.1-3000 et seq.}, but
continues to assess as of January I, such application shall be submitted for any year at least 60
days preceding the effective date ofthe assessment tor such year.
The governing body, by ordinance, may pennit applicatJons to be filed within no more than 60
daysafterthe filing deadlinespecifiedherein, upon thepaymentofalate fllingfee to be established
bythegoverning body. In addition, a locality may, by ordinance, permit a further extension ofthe
filing deadline specified herein, upon payment of an extension fee to be established by the
governing body in an amount not to exceed the late tiling fee, to a date not later than 30 days after
notices ofassessments are mailed. An individual who is owner ofan undivided interest in a parcel
may apply on behalfofhimselfand the otherowners ofsuch parcel upon submitting an affidavit
thatsuch otherow11ers are minorsorcannot be located. An application shall be submitted whenever
the use or acreage ofsuch land previously approved changes; however, no application fee may be
required when a change in acreage occurs solely as a result of a conveyance necessitated by
governmental action orcondemnation ofa portion ofany land previously approved for taxation on
the basis ofuse assessment. The governing body ofany locality may, however, require any such
property owner to revalidate at least every six years with such locality, on or before the date on
which the last installment ofproperty tax prior to the effective date ofthe assessment is due, on
forms prepared by the locality, any applications previously approved. Each locality which has
adopted an ordinance hereunder may provide for the imposition ofa revalidation fee every sixth
year. Such revalidation fee shall not, however, exceed the application tee currently charged by the
locality. The governing body may also provide for late filing ofrevalidation fonns on or before
the e.ffective date of the assessment, on payment ofa late tiling fee. Forms shall be prepared by
the State Tax Commissioner and supplied to the locality tor use ofthe applicru1ts ru1d applications
shall be submitted on such fonns. An application tee may be required to accompany all such
applications.
j
I
fj In the eventofa material misstatementoffacts in the application or a material change in such facts
j prior to the date of assessment, such application for taxation based on use assessment granted
j thereunder shall be void and the tax for such year extended on the basis ofvalue detem1ined under
l § 58.1-3236 D. Except as provided by local ordinance, no application for assessmentbased on use
shall be accepted or approved if, at the time the application is filed, the tax on the land affected is
delinquent. Upon the payment of all delinquent taxes, including penalties and interest, the
41 application shall be treated in accordance with the provisions ofthis section.
j
l
i
1
I
i '
l
J
Continuation of valuation, assessment and taxation under an ordinance adopted pursuant to this
article shall depend on continuance ofthe real estate in a qualifYing use, continued payment of
taxes as referred to in§ 58.1-3235, and compliance with the other requirements ofthis article and
the ordinance and not upon continuance in the same owner oftitle to the land.
In the event that the locality provides tor a sliding scale under an ordinance, the property owner
and the locality shall execute a vvntten agreement which sets forth the period of time that the
property shall remain within the classes ofreal estate set forth in § 58.1-3230. The term ofthe
written agreementshall be tora period not exceeding20 years, and the instrumentshallberecorded
in the office ofthe clerkofthe circuitcourt for the locality in which the subject propertyis located.
No locality shall require any applicant who is a lessor ofthe property ora portion ofthe property
that is the subject of an application submitted pursuant to this section to provide the lease
agreement governing the property for the purpose ofdetermining whether the property is eligible
for special assessment and taxation pursuant to this article.
Code 1950, § 58-769.8 ; 1971, Ex. Sess., c. 172; 1973, cc. 93, 209; 1974, c. 33; 1976, c. 478; 1977,
c.213; 1978,cc.250,644,645; 1979,cc. 180,632; 1980,cc.493,508; 1982,c.624; 1984,cc.92,
675; 1988, c. 695; 1993, c. 102; 1999, c. 1026; 2001, c. 50; 2017, c . 25; 2018, c. 504.
PITTSYLVANIA COUNTY CODE
SEC. 6-12.1. APPLICATION BY PROPERTY OWNER.
A. The owner of any real estate meeting the criteria set forth in §§58.1-3229 through 58.1-
3244, Code ofVirginia, 1950, as amended, may, on or before November one prior to the year for
which such taxation is sought, apply to the Commissioner ofthe Revenue for the classification,
assessment and taxation of such property for the next succeeding tax year on the basis ofits use,
under the procedures set forth in §§ 58.1-3229 through 58.1-3244, Code of Virginia, 1950, as
amended. Such application shall be on forms provided by the State Department of Taxation and
supplied by the Commissioner of Revenue and shall include such additional schedules,
photographs, and drawings as may be required by the Commissioner ofRevenue. An individual
who is the owner ofan undivided interest in a parcel may apply on behalfofhimselfand the other
owners ofsuch parcel upon submitting an affidavit that such other owners are minors or cannot be
located. An application shall be submitted whenever the use or acreage of such land previously
approved changes. (B.S.M. 09/05/89); (B.S.M. 02/16/10); (B.S.M. 02/20/2018)
B. A separate application shall be filed for each parcel on the land book. The owner of any
property accepted into land use classification as provided for in this Chapter shall annually
recertify to the Commissioner ofthe Revenue on forms (County Land Use Form 1 and County
Land Use Form 2) provided by the locality mailed to the owner of said real estate with the tax
stat.ement for real estate taxes due and payable on December 201h of each year. The annual
recertification shall be completed and returned to the Office ofthe Treasurer on or before the date
that the December tax payment is due. (B.S.M.02/19/13); (B.S.M. 02/20/2018)
C. Pursuant to authority in Virginia Code § 58.1-3234(3), 1950, as amended, the Board of
Supervisors hereby provides for the late filing ( 12/20 -12/31) ofland use revalidation forms on or
before the effective date ofthe assessment, on payment ofa late filing fee ofone-hundred dollars
100.00) per parcel ofqualifying land. (B.S.M. 09/16/14)
SEC. 6-12.2. APPLICATION FEE.
Non-refundable application fees in accordance with the following schedule shall accompany all
applications:
A. A fee of ten dollars ($1 0.00), plus ten cents ($.1 0) per acre or fraction thereof shall be
required for each initial application or series of initial applications for contiguous parcels in
common ownership. For purposes ofthis section, contiguous parcels shall include all abutting
parcels and parcels separated only by a street or road.
R Jh.e Board ofSupervisors shall permit land us:e applications to be filed within no more than
sixty (60) days after the filing deadline speoified in !ittsylvania County Code§ 6-12.1,upon the
paytnent ofa late filing fee ofone-hundred dollars. ($1 OQ.OO) per qualifying parcel.!
Farming Definition
County's local ordinance for farm equipment exemption is not consistent with state code. Need county
ordinance to mirror state code. (copies in folder).
Recent taxpayer appeal on a nursery assessment went to Virginia tax department because we have no
clear definition ofa farm. (copies in folder)
1. I first sought atax department advisory opinion and was informed unless the County had a
nursery defined as a farm, we could in fact make the determination they were a business and
subject to business tangible personal property and merchants capital.
2. The taxpayer appealed this decision and the tax department reviewed and determined the
business TPP assessment was valid, however since the taxpayer was the "producer" of the
product they sold, the plant inventory could not be taxed as merchants capital and we were
instructed to make correction to our assessment, which we did.
3. Taxpayer then appealed the decision once again and we attended a meeting in Richmond with
the Tax Commissioner and the taxpayer. We received afinal determination that again the tax
code ofVirginia (58.1) does not define a farm and unless a locality defined farm to include
nurseries, our assessment was valid.
To try and bring closure to what is considered to be a "farm", I am requesting the Board to define this
term in your local ordinance. I offer no opinion except to remind you-taxation is the rule, exemption is
the exception. The more exemptions granted means the tax burden on other groups become greater.
Regardless, our local ordinance needs to bring a definition of what is considered to be a farm, leaving no
room for accusations ofdiscrimination in our process oftaxation. Our office does not make policy, we
assess underthe guidelines of58.1 and local ordinances. When exploring a definition, I ask only that
you consider the nurseries you have in your district and while the monetary loss of revenue may be
minimum, what other agriculture businesses may be forthcoming for exemption in the future .
II,.
I
i.: .. ··
SEC. 6-2. RECORDATION TAX.
Th~ Board of Supervisors ofPittsylvani~ County~ doth impose a county recordation tax In an
amount equal to one--third ofthe amount ofthe ~tate recordation tax collectable for the State. 011 the
first recordation ofeach taxable instrument; provided, no tax shall be imposed underthis ordinance
upon any instrument in which the State recordation tax is fifty ($0.$0) cents-specifically; and
further. provided, :thatwhere a' deed or other instrument conveys,.· covers or relates to ·property
located partly jn Pittsylvania County' and partly in another county or city, Orin other countJes . and
cities, the tax imposedundet the authority ~fthis ordinance shall be computed only with resp~ct to
the property located in Pittsylvania County, Virginia. ·
The Clerk ofthe Circuit Court ofPittsylvania County collectingthe tax imposed underthis
ordinance shall pay the same into the Treasury ofPittsylvania County, Virginia. (B.S.M. OS-06-58)
There shall be a local probate tax on all wills filed in the clerk's office at a rate ofooe tbird (1/3) of
the· State fee per one hut1dred ($100.00) dollars ofvalue. The c.lerk shalrcoHect thetax and remit it
to the County Treasurer. (B.S.M. U-19"'02)
SEC; 6-2.2. HEIRLIST LEVY.
The County shall charge ·a $25.00 fee for the recordation ofa list ofheirs pursuant to §64.1-134 or
an affidavit pursuant to §64.1-135, as provided in §58.l-l717J in accordance with §58.1-1718 of
the Code ofVirginia, t950, as amended. (B.S.M. s .. t7-10)
SEC. 6-3. LOCAL COUNTY SALES TAX.
1. General retail sales tax for theCounty of {>itt§ylvania. Pursuant to Title 58. Chapter 8.1,
Section 58~441.49, ofthe Code ofVirginia, a local general retail sales tax at the rate ofone
percent to ;provide revenue for the General Fund ofthe County ofPittsylvania, is hereby
levied. Said tax shall be added to the · rate of the State sales tax imposed by Chap~er 8.1,
Title 58, ofthe. Code ofVirginia. It shall be subje.ct to all the provisions ofChapter 8.1,
Title 58. ofthe Code ofVirginia, all the amendments thereof, andthe rules and regulations
published with respect thereto.
2. Administration and Collection. Pursuant to Title 58; Chapter 8.1.1 Section 58-441.49, ofthe
Code of Virginia, the local general retail sales tax levied by the ordinance shall be
administered and collected by the State Tax Commissioner of the Commonwealth of
Virginia irt the same manner and subject to the same penalties as provided for the State
sates tax; with tile adjustments required by sectionS8-441.50 and 58~441.51.
3. Effective date ofthisordinance. The effective date ofthis ordinance shaH be the first day of
May, 1969. The Clerkofthe Board of Supervisors ofPittsylvania . County shall forthwith
forward to the State Tax Commissioner ofth.e Commonwealth of Virgini~.t a certified copy
ofthis ordinance, so that it will bereceived within five days after its a¢foptiO:n.
B.S.M. 02·25-69) .
SEC.Jb~;!· LOCAL COUNTY TAl EXE.Ml!TIQ!S ·
BE IT OiWAlNED BY THE PITTSYLVANlA COUNTY BOARD OF SUPERViSORS
PUR~PANT TO SECTIONS 58-441.6 (gl) ANJ} 58*441-49.:3 OF THE CODE · OF VlflOfNIA,
t.
thanhe Code of Pittsylvania County, Section 6~3 is hereby, amended to include Section 5 .. 3.1 as
fol1ows:
A. Effective December l,. 1981 and thereafter~ artificial or propane gas,. firewood, coal. {)r
heating oil used for domestic.· consumption is hereby exempt • ftom the. one . percent ( 1. ~)
local sates and use tax,·pursuant to Sections 58~441.6 (gl) and 58·441-49 .3 ofthe Code of
Virginia, as amended.
For the purpose ofthis ordinance domestic consumption shall meanthe use ofartificial or
propl;).ne gas, firewood, coal, or heating oil by an individual. purchaser for. other than
business, commercial, or industrial use as defined by the State Office ofTaxation.
This amendment is to take effect DecemberJ, 1981 and .thereafter until changed by a duly
authorized ordinance.
Adopted by the Board ofSupervisors .this lOth day ofOctober, 1981.
This ordinance was amended by the Board of Supervisors on November 19, 2002, July 5,
1971
B. BE IT ORDAINED that the below list of items be exempt from local personal property
l) horses, mules, and other kindred animals,
2) cattle
3) sheep and goats
4) hogs
5) poultry
6) all farm machinery and farm implements.
The provisions of this ordinance shall apply to the tax years beginning on and after January 1,
1977.
C. Household Goods Exempt from Taxation
All household goods and personal effects as defined in Code of Virginia,§ 58.1-3504, 1950, as
amended. are hereby exempt from tl;).xation, beginning on and after January 1.2014.
L Notwithstanding. anY provision of Code ofVirginia, § 58J -3503, 1950, as amended,
household goods. and personal effects are hereby defined as separate items of taxation and
classified as.follows:
A. .Bicycles.
B. H{)usehold and kitchen furniture> including gold and silver plates, plated ware,
watches and. clocks, sewing . machines, refrigerators, automatic ·• refrigerating
machinery of any type, vacuum cleaners and ali other household machinery, books,
firearms and weapons ofall kinds.
c.. Pianos, organs,. and all oth7rmusical instruments; phonographs •. record. players,
and records to be used therewith; and radio and television instruments and equipment,
D. Oil paintings, pictUres, statuary. curios, articles ofvirtue and works ofart.
E.. Diamonds, cameos or other precious stones and all precious metals used as
ornaments orjewelry.
F. Sporting and photographic equipment.
G. Clothirig and objects ofapparel.
H. Antique motor vehicles as defined in Code of Virginia, § 46.2~100, 1950~ as
amended, which may not be used · for general transportation purposes.
I. All~terrain vehicles, mopeds, and off~road motorcycles as defined in Code of
Virginia.§ 46.2-100,1950, as amended.
J. Electronic communications and processing devices and .equipment, including but
not limited to cell phones and tablet and personal computers, including peripheral
equipment such as printers ..
K. All other tangible pe~onal property used by an individual or a family or
household incident to maintaining an abode.
The classification above set forth shall apply only to such property owned and used
by an individual or by a family or household primarily incident to maintaining an
abode.
2. Notwithstanding any provisionset forth above, household appliances in residential rental
property used by an individw:~:l or by a family or household inc;ident to maintaining an abode
sha.ll be deemed to be fixtures and shaltbe assessed as part ofthe real · property in which they
are located.
For purposes of this subsection, ''household appliances" shall lUean aU major appliances
customarily used in a residential home and which are the property ofthe owner ofthe realestate,
including, without limitation, refrigerators, stoves, ranges, microwave ovens, dishwashers, trash
compactors, clothes dryers, garbage disposals and air conditioning units. (B.~~M. 9/16/14)
SEC. 6-4. LOCAL_COUNTY USE TAX.
Pursuant to Section 58~441:49;1 ofthe Code ofVirginia (Chapter 191, Acts ofAssembly, 1968)
there is hereby imposed in the County of:Pittsylvania aJocal countyuse tax atthe rate ofone per
cent to .provi.de rev-enue for the gen(;r,al fund <>f.tbe county. The said county . use tax shall b~ added
to the rate ofthe State use tax impos~d ·byChapter8.1, Title 58. ofthe .Code ofVirginia, and shall
be subje-cted to. aU the provisions ofthat .chapter, and all amendments thereof; and the rules and
regulations published with respect thereto. therefore the purpose ofthisresolution isto impose the
local use tax authorized by Section 58~44l A9.1 ofthe Code ofVirginia. (B.S~M. 02~25-69)
BE lTORDAINED by the Board of Supervisors ofPittsylvania County, Virginia that Section 6-5
ofArticle I,. Chapter 6 ofthe Pittsylvania County Code of1976 is hereby repealed.
BE ITFURTHER ORDAlNEDby the Board ofSupervisors ofPittsylvania County, Virginia that
the Pittsylvania Cou.nty Code of 1976 is amended by adding in Article l ofChapter 6 a section
numbered 6-S ;t as follows·: .· · · ··
58.1-3505. Classification of farm animals, certain grains,
agricultural products, farm machinery, farm implements and
equipment; governing body may exempt.
A. Farm animals, grains and other feeds used for the nurture offarm animals, agricultural
products as defined in§ 3.2-6400, farm machinery and farm implements are hereby defined as
separate items of taxation and classified as follows:
1. Horses, mules and other kindred animals.
2. Cattle.
3. Sheep and goats.
4. Hogs.
5. Poultry.
6. Grains and other feeds used for the nurture offarm animals.
7. Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100 and other agricultural
products in the hands ofa producer.
8. Farm machinery other than the farm machinery described in subdivision 10, and farm
implements, which shall include equipment and machinery used by farm wineries as defined in §
4.1-100 in the production ofwine.
9. Equipment used by farmers or farm cooperatives qualifying under§ 521 ofthe Internal
Revenue Code to manufacture industrial ethanol, provided that the materials from which the
ethanol is derived consist primarily offarm products.
10. Farm machinery designed solely for the planting, production or harvesting ofa single product
or commodity.
11. Privately owned trailers as defined in § 46.2-100 that are primarily used by farmers in their
farming operations for the transportation offarm animals or other farm products as enumerated
in subdivisions A 1 through A 7 ofthis section.
12. Motor vehicles that are used exclusively for agricultural purposes, for which the ovvner is not
required to obtain a registration certificate, license plate, and decal or pay a registration fee
pursuant to § 46.2-665, 46.2-666, or 46.2-670.
13. Trucks or tractor trucks as defined in§ 46.2-100. that are exclusively used by farmers in their
farming operations for the transportation offarm animals or other farm products as enumerated
in subdivisions 1 through 7 or for the transpmi offarm-related machinery.
B. Tltttgaveming body ofany ~ounty~ city o:r-t(')WTI may, by ordinance duly adopted,, exempt in
whole qr in part frmn taxation. OfJprovide a different rate 9ftax upon, ~11 or any .ofthe abov~
classes offarm animals, grains and feeds used for the nurture offarm animals, faun velliclcs, and
farm machinery~ implements or equipment set forth l.f1suhsection A ..
C. Grain; tobacco; wine produced by farm wineries as defined in§ 4.1-100; and other
agricultural products, as defined in § 3.2-6400, shall be exempt from taxation under this chapter
while in the hands ofa producer.
Code 1950, § 58-829.1:1; 1976, c. 560; 1979, c. 576; 1980, c. 314; 1984, cc. 150, 675; 1993 , c.
866; 1998,c. 332;2004,c.556;2012,c.272;2018,cc.30,618.
Document Number
17-15
Tax Type
Machinery Tools Tax
BTPP Tax
Description
A locality may impose both a merchant's capital tax and a business tangible personal
property tax on its taxpayers.
Topic
Collection of Tax
Taxability of Persons and Transactions
Date Issued
03-10-2017
March 10, 2017
Re : Request for Advisory Opinion
Merchants' Capital Tax
Business Tangible Personal Property Tax
Dear*****
This is in response to your letter in which ***** (the "County") requests an advisory
opinion regarding the application of the merchants' capital tax and the business
tangible personal property (BTPP) tax to nurseries .
The merchants' capital tax and the BTPP tax are imposed and administered by local
officials. Virginia Code § 58 .1-3983.1 authorizes the Department to issue advisory
opinions on local business tax matters . The following opinion has been issued subject
to the facts presented to the Department summarized below. Any changes in facts or
the introduction of new facts may lead to a different result.
The Code of Virginia sections and Attorney General Opinions cited are available on-
line at www .tax.virginia.gov in the Laws , Rules & Decisions section of the
Department's web site.
FACTS
The County has requested an advisory opinion to two questions . The questions and
the Department's opinions are enumerated below.
OPINION
1) Ifa locality exempts farm equipment from the BTPP tax by ordinance, does
such an exemption extend to nurseries that grow and offer their products for
wholesale and/or retail sale to the public?
Article X § 4 or the Constitution of Virginia provides that all real and tangible personal
prope rty shall be segregated for local tax in such a manner as the General Assembly
provides by law. Virginia Code § 58 .1-3505 A segregates farm animals, grains and
other feeds, agricultural products, farm machinery, farm implements and equipment as
a separate class of tangible personal property. The governing body of any locality
may exempt or partially exempt such property from local taxation by ordinance.
Article X, §1 of the Constitution of Virginia provides that "[a]ll taxes shall be levied and
collected under general laws and shall be uniform upon the same class of
subjects ." Accordingly , the exemption from the BTPP tax under local ordinance for
farm equipment must apply to all such equipment in the locality. The question
therefore, is whether the activities conducted by nurseries are considered farming for
purposes of local taxation.
Virginia Code§ 58 .1-3505 does not define farming . Because a localitymay exempt
farm equipment by ordinance, it may also define a farm to include nurseries for
purposes of the exemption . As such, if a locality defines a nursery in its ordinance as
a farm , any such equipment owned by nurseries would also be exempt from local
taxation.
2) Can a nursery be assessed for local business taxes such as merchant's capital
and/orbusiness personal property?
The capital of merchants is segregated for local taxation only. See Va . Code § 58.1-
3509 . Merchants' capital, as defined in Va . Code§ 58.1-3510, includes inventory for
sale as merchandise. The Attorney General has opined that inventory is goods and
materials kept on hand by a commercial establishment for sale. See 2006 Op. Va .
Att'y Gen 06-036. Based on this interpretation, it would seem reasonab le to conclude
inventory of a nursery would include the plants and other horticultural products that it
offers for sale .
A locality may impose either a BPOL tax or a merchants' capital tax on merchants but
is prohibited from assessing both. See Va . Code§ 58.1 -3704 . Accordingly , for those
businesses that are selling merchandise, a locality may impose either a license tax on
the privilege of doing business, or it may impose a merchants ' capital tax on the
businesses' inventory.
Merchants' capital and tangible personal property are two separate classes of property
in Virginia that have been segregated for local taxable only. See 1985-86 Op. Va.
Att'y Gen. 289 . Merchants' capital is specifically excluded from the definition of
tangible personal property. See Va . Code§ 58.1-3500. Therefore , because
merchant's capital and tangible personal property are two separate classes of
property, a locality may impose both a merchant's capital tax and a business tangible
personal property tax on its taxpayers .
If you have any questions regarding this advisory opinion , you may contact***** in the
Office of Tax Policy, Appeals and Rulings, at*****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/1078.8
Last Updated 10/02/2017 07:19
Document Number
18-41
Tax Type
BTPP Tax
Description
Merchants' Capital, Exemption, Inventory on Hand, Farm and Farm Machinery
Topic ·
Appeals
Date Issued
03-30-2018
March 30, 2018
Re: Appeal of Final Local Determination
Taxpayer: *****
Locality: **-*
Merchants' Capital Tax
Business Tangible Personal Property (BTPP) Tax
Dear*****:
This final state determination is issued upon the application for correction filed by***** (the
Taxpayer"), with the Department ofTaxation. The Taxpayer appeals the assessment of Merchants'
Capital Tax and BTPP tax issued by the ***** (the "County'') to the Taxpayer for the 2016 tax year.
The Merchants' Capital and BTPP taxes are imposed and administered by local officials. Virginia
Code § 58.1-3983.1 D 1 authorizes the Department to issue determinations on taxpayer appeals of
certain Merchants' Capital and BTPP tax assessments. On appeal, a tax assessment by a local
assessing officer is deemed prima facie correct, i.e., the local assessment will stand unless the
taxpayer proves that it is incorrect.
The following determination is based on the facts presented to the Department summarized
below. The Code of Virginia sections, public document and Attorney General Opinions cited are
available on-line at www.tax.virginia.gov in the Laws , Rules and Decisions section ofthe
Department's web site.
FACTS
The Taxpayer grew shrubbery, flowers and other non-food plants (the "plants") at its location in the
County. The plants were primarily sold wholesale to garden centers and fundraising organizations
located outside Virginia. A small percentage of the plants were sold directly to
landscapers and other customers directly on site. Mulch is also offered for sale to the
Taxpayer's on-site customers. The Taxpayer used various equipment to grow and harvest
the plants. It also owned trucks utilized to ship harvested plants to its customers.
Under audit, the County determined that the Taxpayer's plants were inventory subject to
the Merchants' Capital tax. It also held that the Taxpayer was subject to the BTPP tax on
its equipment. The Taxpayer appealed, contending that it was a farm that was exempt
from both the Merchants' Capital tax and the BTPP tax.
The County issued a final determination upholding the assessment, concluding that the
Taxpayer could not claim the exemption from the BTPP tax because it was a nursery
rather than a farm. It also determined that the Taxpayer's plants were inventory subject to
the Merchants' Capital tax.
The Taxpayer appealed to the Department, contending that its plants were an agricultural
product that were exempt from local taxation. It also argues that its equipment was
exempt from the BTPP tax because it was a farm.
ANALYSIS
All tangible personal property, unless declared intangible under the provisions of Virginia
Code§ 58.1-1100 et seq., is reserved for local taxation by Article X,§ 4 of the
Constitution of Virginia. The capital of merchants and business tangible personal property
are segregated for local taxation only. See Virginia Code§§ 58 .1-3509 and 58.1-3500,
respectively.
Merchants' Capital
Merchants' capital, as defined in Virginia Code § 58 .1-3510, includes inventory of stock for
sale as merchandise. A locality may impose either a Business, Professional,
Occupational License (BPOL) tax or a Merchants' Capital tax on merchants, but it is
forbidden from assessing both. See Virginia Code§ 58.1-3704. Accordingly, for those
businesses that are selling merchandise, a locality may impose either a license tax on the
privilege of doing business, or it may impose a Merchants' Capital tax on the businesses'
inventory. The County imposes a Merchants ' Capital tax in lieu of the BPOL tax.
The Taxpayer contends that its plants were exempt from the Merchants' Capital tax under
Virginia Code§ 58.1-3505 C. The County asserts that the plants are inventory that are
subject to the Merchants' Capital tax. In Public Document (P.O.) 17-15 (3/1 0/2017), the
Department opined that it is reasonable to conclude that the inventory subject to the
Merchants' Capital tax could include the plants and other horticultural products that a
business offers for sale as inventory for purposes of the Merchants' Capital tax unless an
exemption applies.
Virginia Code § 58.1-3505 C provides that "[g]rain; tobacco; wine produced by farm
wineries ... and other agricultural products shall be exempt from taxation while in the
hands of a producer." [Emphasis added.] Shrubbery, flowers and other horticultural
items are agricultural products. Therefore, businesses that grow their plants from seeds ,
seedlings or clippings would be considered producers and the plants at their location
would be exempt from the Merchants' Capital tax. Nurseries and other vendors that sell
plants can be subject to the Merchants' Capital tax on such plants that they sell but do not
grow.
The Taxpayer started with small clippings of plants from its own stock, potted them and
provided fertilizer and water. As the plants grew, they were transplanted to larger pots
before sale. The activities conducted by the Taxpayer are substantially similar to
producers of grain, tobacco and other plant crops. Consequently, the Department would
consider the Taxpayer to be engaged in the production of agricultural products within the
meaning of Virginia Code § 58.1-3505 C.
Business Tangible Personal Property
Virginia Code § 58.1-3505 A segregates farm animals, grains and other feeds, agricultural
products, farm machinery, farm implements and equipment as a separate class of tangible
personal property. Under specific circumstances, the statute further segregates trucks or
tractor trucks, other motor vehicles and trailers used for agricultural purposes or for the
transporting farm animals, other farm products or for the transport of farm-related
machinery.
The governing body of any locality may exempt or partially exempt such property from
local taxation by ordinance. The exemption, however, only applies to that that equipment
used in the growth and/or harvesting of the farm produce. Equipment used after the end of
farming cannot be considered farm machinery or farm implements. See 1982-1983 Op.
Atty. Gen. Va. 536. Under the statute, machinery used by farms for the planting and
harvest of agricultural products, as well as vehicles used in farm operations and for the
transport of farm products are separately segregated. Generally, equipment used after
the planting and harvesting by farms are not considered farm equipment under Virginia
Code § 58.1-3505 A. For example, equipment used to plant and harvest grapes at a
winery are segregated as farm machinery and are exempt under local ordinance, but the
tanks used for fermentation are not exempt. See 1982-1983 Op. Atty . Gen . Va. 536.
The County's local ordinance exempts all farm machinery and farm implements from the
BTPP tax. The Taxpayer contends that its equipment is exempt from the BTPP tax
because it is a farm. The County asserts that the Taxpayer is subject to the BTPP tax
because it is a nursery, not a farm.
Virginia Code§ 58.1-3505 does not define farming. In addition, the Title 58.1 does not
define the terms "farm machinery" and "farm implement" for local tax purposes. The
Taxpayer contends that various sections of the Code of Virginia including Virginia Code
3.2-300, 46.2-100, 46 .2-698 C, 58.1-609 and 58.1-3703 either define its activities as
farming or exempt its equipment as farm equipment. A review of these sections indicates
their application is limited to the title or, chapter or the Code of Virginia in which they are
located. Chapter 35 of the Code of Virginia addresses the taxation of tangible personal
property, machinery and tools and merchants' capital. None of the statutes cited by the
Taxpayer is located in Chapter 35 of the Code of Virginia. Definitions in other sections of
Virginia law can be instructive with regard to local property taxation. However, they are
not binding unless specified cited in Virginia's property tax statutes or local ordinances.
While the Code does not define "farm" or "farming", the Attorney General has issued
several pertinent opinions. The terms "farm machinery" and "farm implement" have been
held to connote usage by a farmer in farming activities. See 1991 Op. Atty. Gen. Va.
293. In 1987-1988 Op. Atty . Gen Va. 545, the Attorney General opined that the tools of a
greenhouse and landscaping business could not be defined as farm machinery based
solely on the fact that the real property owned by the same business is defined as
horticultural under the Code . The Attorney General has also opined that the
determination as to whether animals such as ostriches, giraffes , camels and monkeys fall
with the categories listed in Virginia Code § 58.1-3505 is a factual matter to be decided by
the local commissioner of the revenue . See 1995 Op. Atty. Gen. Va. 264. Based on the
above opinions, the Attorney General declined to define the undefined terms in Virginia
Code § 58.1-3505 and concluded that such determinations were to be made by the
localities.
In P.O. 17-15, the Department determined that a locality may or may not define a farm to
include nurseries for purposes of the exemption when the term "farm" is not defined in its
local ordinance. In such situations, it is a locality's decision whether to classify a business
as a farm for purposes of the BTPP tax exemption. In this case , the County classified the
Taxpayer as a nursery rather than a farm and disallowed the exemption for farm
machinery .
DETERMINATION
Because the Taxpayer produced its plants from small clippings and nurtured them until they
were a salable plant, the Department finds that the Taxpayer was a producer of agricultural
products. Consequently, the Taxpayer's plants located at its place of business were agricultural
products exempt from the Merchants' Capital tax.
The County, however, was within its discretion to classify the Taxpayer's business as a
nursery and not allow the exemption for farm machinery and farm implements. The case
will be remanded to the County in order for the assessment for the 2016 tax year to be
adjusted in accordance with this determination.
If you have any questions regarding this determination, you may contact ***** in the Office
of Tax Policy, Appeals and Rulings, at*****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/1512.8
Last Updated 04/18/2018 13:58
I. .....
l ·
COMMONWEALTH of VIRGINIA
Department .ofTaxation .
Decembet26, 2018
Dear Mr. and Ms~ Moss:
This finalatate <let,emrrnalttor pur:~u~1m to the requestfor . .
reconsideration ·nt$d · "TaXpayer"). 'The Taxpayer .
see •k$ . . . 18~1 .. (3130'/2018), the Departmenfs .
determin.ation . . .. . r:.n;lliitm~ss· Tangible Pers.onaiProperty Tax (13TPP) .
tax a$$essmentissued to .tne •T .. ·EUQ:,ay~ar .· the (tf1& "'County") for
tne 2016 tax year. ··· · · ·
The B'fpt;) tax is ifr!posedand.~dtninistered by.focal. officials.. Vfrqinia Code · .
S8.1--3~~3.tautborizesJh~ Department .to is~ue cdetermination~. on taxp~yer appeals
ofBusiness Tangible PersonaJ Prol)erty Tax assessments. Qn appeal. the Bu~iness .
Tangible Personal ·Property Tax·atsessrnent Is deemed prima facie correct, ·le .. , the
f9(?al E\$Se.ssment Wilt stand unle.ss thetaxpayer. proves .it is incorrect. .
The folfowing determ-ination Is based on the facts presented to theDepartment
summariz~d below .. Th~ Code of VIrginia .sections; regulation, ~nd pubfic documents
cited ' are av~lable QO .. Iine in the ' t..aws. Rules and t>ecisior1s section ofthe Department's
web site, located atWVIW.tax.virginfa.fJcQV. ·
FACTS
Xne ···Departme.ntdet~eJiinined. in P.o.. 18-41.· that the .cg.un'ty . was withinits discretion
to olas:sify the TaX,payers business as a ' nursery andrtotallow tile exemption from. ~he ··
l
Save Time• Go Onlin~· ... ~sitwww.tax.virginia.gov
@
c. '•
BTPPtaxJorfarm .lllachine,y and farl'fl implements .. Inres.ponse, the taxpayer has
submitted .a request for redetermination . in whioh it olaimsto provlde new •information
OC)ncerning Hs~~peat • The TaXp~yer a~k~fthe -Qep~rtment .to ·rule. that itis ·a farm or, in
the aJtemative,. l'Uie that the CountY alode .candelerrriine whether or not it is a farm.
ANALYSIS
Definition ofFarm
Th~ Taxpayer argueS: that the Code ofVif1Jinia defines. its.operations asa farm
C\n{.j ,disagrees Witll the Department's deQision to .rule otherwise~ .The Taxpayer notes
tnat Vif1Jihia 'Code §·53.1·1 H13 includes Within the business .off;;lrmJng the "pr9pagaUng,
g;rowlng,sefling and glaoting. as at\intidentto . th~ sale. of eversreens~ shade trees,
sbrub.s and an ~l)ernurcseryprodutts1 e>mamentar anQ ot~Je~Wise~ grown bythe sell~r.•
Tb~ Taxpa'yerbetieves this st•ute supports it positio~JJhafit is a· farm fo.r BTPP 'tax
purposes. ··
Alf:tangible ~r$pnal prop~rty, unf~ssdeolared intangible under ·the .· provisio,ns of
Virgln/8 Code• ~ 5~.1·11QQ et.$eq./is also te~·rve<f for IQ.OaUaxationby Article X, § 4of
the ConstitUfie>nofVir~~ni~ •• · ... Vit'!Jinla Cad~ 558.1·1103 e>cempts. professi(Jns ·.and
b .. •.us •...... in. ·e ..... ·s···.·se .. ···.s .. ·.•.·•·.·.·• .. ·.".·.·.·o·.·.• .. ·.'. u •.. ···.d .•. ·· i.n ... •9 .... · ··.fh···.· .... e ....... "th··.···. e.· .. ·b .. · •. u.·•-·.s •. ·;·····.n .. ~.ss .... o.·.· .. ·.f· ... J·W·· .• ·~.:J.o .. · .. ·.g··.··· ... ·." .... ·.~ ..•.. ·~.ro. rn .... ·.: •. ·.P .... ·.r·.·.···o···.v·.· .. ·.isi .. on·· .. s· .. ·.·.g····· .o" ...•.... e··. m.· .. ·.·.•.• .• ~.-.n.· g· .... ·.·~--~.ngiblepersonalpropertyse~regated for state taxaUoo -. • Wilde this statute 1nol~des actr,ifres .
r~suftinginnu~ryprPdl.lets., itspeoiflQ(;llly se~ fortf1 $Utbprope~ as . subje~;to
stat~~ 9ovem!rag . too.arpro~tty taxation .. Nol~4¥i ·lttfi~ .. ~!~te \imlts ·aro~lity from
defin1n9 a farm m accordance with i~s own ordinances underYitrgfAia Code ·§ 58.1-3505.
lnP.D.18.-41, the ~partm~nt aokO.Q\VIedged·tf'tat\(irginia law does, In fact,
addressfaardng.in .. ~.num~fofseCtic;>ns,·lnoludinsj ·Virginia CfJde §§ 3 ~2-300~4().2-1001
46.2~98.c, 58~1.609and 58.1~3703. The CPfJrts, however. have set·wfes .of statutory
constructi()n t() resol¥e conflicts in. taws. ·rh.ese . r:ulea · dictate that >a. specific faw controls
ovef:;ihe g~nerat.. See Ga$ M~tt ()orp. v. ~d. Qt Spf?~(Vi$ors off..fJIJd{)un Cr;iJntyt 269
Va. 33~;.611 · S*'E.2d. 340 (200$) •..• Wtthlrr the context ofthe Department's ruling •. Which
was a,pplicabfe to Jo~lfproperty taxation ,· the De~rtmentfound thalthe specific law.
if1J.l!Jil;1 Ctx/e § 68.1-3505,. is ihe controlling authQrityJo this oa.se •. This statute does not
define: "farm:" for PQfPOS~S of locat.prop~rty taxatibn. . ..
Amended Statute ·' ' : .. · .. '
Vlt'!Jinifl·.•~.§ 58 .. 1-3505Asegtega+e$.farmaoin:a.als. grains an(fo~erfeeds,
agricultural prQducts,·faJffl machinetj, fatmimplements aqd ~quipme~t as a separate'
dass ·of tangible . personaf .property~ ·Under specifi~ circumstances,· the statute further
gregates ttiJcks ·ortract<lr .tru,cks, other motor v(;)hictes and trailers used for agricultural
i ~·..,< ' ;:. .-:
Page3
purposes orfor the transporting farm animals. qllerfarm products orfor the tran$port of
farm"felat,ed machinery~ · ~ lo~Jity rlia:y exemptor partially exemptsuch property from
fo~ttax~tionbvordinanC((t • .Under Viif}lnt~ Code§. 58; 1--3505 C,· agriayltural products in
the 'hands .ofthe producer are.:exemptfrom the BTPP tax .
VtiVin,'ic;l cooe § 58.1-350'5 . originairy. did not de.fine "agricultural products."
Qll~pter ·61.8· (~~na~1iJrl314} aJ19 Cf1apter 30 (House Bill1022) ofthe ?01.$3 AQtsot ..
Assem/.)lfa.mended .-\1/rginia Code§ 58~1-3505 A and C to define agricuttural .products
as those .prc:Jd9cts .in Virginia COde § 3.243400 •. As such, agricultural products are •any
fivest()Ck• aqt~a~Jtur~J -pouftry••· hortiooJturaf, floricuJtu~·l, viticulture, silviculturaJ,· or other
farm crops~·· ' ·
TheTaxpayer00ntends Uiat because 'it§ nursery products ~re exemptfro.m the .
s,-p.~. tax•. atadthe .. C<Junty ()rdinance e~~.mp~s farm macbinery .and farm implements,
then ,equ;pment.U$ed in ... the.pr9Cfttotion of·~nese produels' are also exempt •.. The County
asserts ttiat .~.e ef~ctive ·(l~te of the amendmentdefininsj agricultural products did not
b$QOf1le effectiVe Ut1lil after the tax year at: issue. In addition,·. it argues thatfarm
ma<;hin~ry ancf'fatro; i~prem~.n~s m,~y nott)e; ~tdculturalproducts,. aqd the statute as
amend~dde>e$ not chang~ tbe · Depadrt:lem•s determination in P .D. 1841.
The Virginia .supreme Court bas held tbat a statute is always .oonstrued as
o.pemtinfl ~ro~pedivel~.-unless a oon(fllfY intentis uru:nistakabJe. see Ad,ms v.AI/iant
T:i:i;Chsfl.em.s,Jnq. aa1 : Va.;594, 544.S;f:.2d 3S4{?W1J~ .. ··fZuftherffiOf~.pursuantto .· .. ·
lrginla Qeide § 1·238• when th~ term "reenacted"' ls U$ed in the title or enactment ofa
bUf, th~ dlanges are effectjye prospeotiV•fY unless .the bill expressly provides for a
retro~~ive or -s~ed:dat~. : Senate Bitt . 314went into effect on July ·1, 2018. ·. Th<e
asse~srn¢nt ot:BTPP tax was .. issuecl:~y tn~ 0C)un(Yforthe.2016 tax year,· prior to the ·
amend~'d s~c.rte .taking effect. 1~ •term "reenacted" is in the 'title ofSenate Sill314. ..
f'lothing in the lansuag~ of thebill shows · that the General Assembly . had ~ny intent of
retr9a¢ti~t;t ~ppUcatit>ll· Af. .• such •. Virgini;/iCod@ § 58;1~3505 ·as amended in 2018 was
notin effe<?t ·for the · 201~ tax year. · ·.
ln .ShetarMotorco. v.Mlll~r, 261 Vf1..473,.479; 544 s.E.2d 345, 348 (2001), the
Virginia Supreme:C.ourt stat~d1 "It iswen ~.settJed .thatwhen the tanguage ofa statute is
plain .ana· unam.l\>igu(lus, )tVe .are . bouQd bythe plain meaning oftf)at laf"!,guage." In
addition/by .reaSf.lrl oftheircharacter as legl$lativeJJrants, st~Wt~ relating to . .
exemptions allowed against a tax liabiUty mu~t be ·strictly constru~d against the t~xpayer
nd .in.fay:~r ofthe tt:)~:ing authority. s~ ()K&fRich:IJtc>nctAssociates, .. LP •• v. City of
Riahm.qtJd,,N9Va;~4D1)··401,· 4:57 $ .. Ei2d 7(), 30 .(1995).
I
I .
I
Virgin,ia: Code § .3r2~0(l defin.es agri~ultural products. A product is sqmething that
is· di~~rjliuterlcQmmercraUi .for use':or C<:J~sumpti6n • and that is usually: (1) .tangib(e personal
property; {2) the fesurtof fabticatic>n or processing; and (~) an itern that has passed
through a oh~in ofcommet~cial distribttti<?ttbefo(e ultimate consumptiQfl·· .See Bla.ck's Law
Dictlqn~(Jt12,46(£;igh~ EditJorr20Q4) •. As such, .in a~rdance W;ith ibtpfainmeaning •. a
prod,~ctis the item p(~U.C~*Knof the machinery and equ.fpinent Used :to produ~ .the item.
ln.-this c;asel tbe Taxpayers · agrioofturalprOduet would he the · $hrubbe,Y and flowers,.· not
the maChine'¥ and i!l'plemty}fS used tp produce the shrubbery. As such, even ifthe
amendmel)tsto ·Virgin.ia· Qoo$§6tJ. t-3505.-lf{ere .ineffeetJorthe .2016Jax year. farm
machinery ~nd farm impleO"'ents. would f'\ot n:e an agdooftural product.
Local Authom
The Taxp~yerafs~ proposes thatif th~. Department . is unable .to ·determine that
the Taxpayer is afarmt ttl~ Department al$o lack$ th~ authority to determine that itis
within the County's powerto .imp()Se ~ on~ equipmet'lt used bythe Taxpayer •
tnP ... o. ~7~·15 (3/10120.17}. the,Depanment qe.terminedthat a locarrt.y maY ormay
notdefine atam1 to·inelude nurseoes for pug3oses of the exemptionJn Virginia • Oode
58.·1-3505 A. Wf:lich segreg:ates farm animaJs1 grains and other feeds ••. agricultural
produqts,fa~ !l'aohinery, ~im .implements andequipmentasa $eparate class of
tan,gible pel'$ona.l property for lopat taxation. ··~use .t~tpro~rty taxation· statutt)S .do
not defrne "farm· or -mrmrn$(, a lo~iity has the discretion Whetherto ctassify abusiness '
as .. a • farm for purp·os~s Qfthe BlfP tax.. exemptJon. B:y stating that the County.was
allowed t(.) iropose .talt ·On .theJaXJ>ay~r's property,. the Department was._mer:~ly stating
wnat fs ~rreadyJ>ermitted by s~tute. and •is consistent .witbopinioRS rendered by the
Attorne¥-GeneFt:tt : see 1987~1-sss Qp. 'A1fv: Genva .. 545, 1991 Op. Atty. Gen. va. 293,
and 1995 -0p:. Atty~ Gen: Va; 264. · · · ·
DETEftMINATJON
have thoroughly reviewed ~nd considered all the facts and l~al t:trguments
a~sc>ctated With ~he r~~yers request.fqr recnnsic:leration .. For the reasons set forth
abov~. t fit1d nQ ba;sis to . ove.ttum the Depiutt~nerif~deterinination ih. P,;D •. 1.8~ t .. While I
reoognia;e• the TaXp~yer's oonfinuit'l~ disagteernent wfth·.the· County's a~sessment, P .D.
1~-41 and .this ratter constitute the Department's final detertnjnation with .regard to the
2016 tax ~e.r. ··•• \t'V"fthin lh~ time permitted by statute, the Taxpayer may file anappeal
with -th~. a~propriateci~uit .court forrevi~pursu&nt to Virginia C~e .§§ 5SA;.3983.1 G
an~ ~ft1'"~9(34. The ta,w provide$;tl:iat"n~itherthe, TaxCommissioner north~
peparonentshafl be made a partyto anapplication to correct ~n assessment merely
because:tf1EfTaxCPmri1issionerha$ruled onitl( ·see Vilf}inia ·cadf;).§ 58.1-3983~1 G.
If you .n.ay"e any questions r;egarding .·tbis detennination,.you . m~y contact Noel M.
Sabel intbe Office .ofTax PoUay,iAflp(\;t·a~s; ancJRutings, at .(804) 371..6597.
Sincerely.
c: ..
I '.
ARI~674.B
1/24/2019 § 15.2-2286. Permitted provisions in zoning ordinances; amendments; applicantto pay delinquent taxes; penalties
1/24/2019
Code ofVirginia
Title 15.2. Counties, Cities and Towns
Chapter 22. Planning, Subdivision ofLand and Zoning
15.2-2286. Pern1itted provisions in zoning ordinances; amend1nents;
applicant to pay delinquent taxes; penalties.
A. A zoning ordinance may include, among other things, reasonable regulations and provisions as to any or all ofthe
following matters:
1. For variances or special exceptions, as defined in§ 15.2-2201, to the general regulations in any district.
2. For the temporary application ofthe ordinance to any propetty coming into the tenitorial jurisdiction ofthe
governing body by annexation or otherwise, subsequent to the adoption ofthe zoning ordinance, and pending the
orderly amendment ofthe ordinance.
3. For the granting of special exceptions under suitable regulations and safeguards; notwithstanding any other
provisions ofthis article, the governing body ofany locality may reserve unto itselfthe right to issue such special
exceptions. Conditions imposed in connection with residential special use permits, wherein the applicant proposes
aiiordable housing, shall be consistent with the objective ofproviding affordable housing. When imposing conditions
on residential projects speci(ying materials and methods ofconstruction or specific design features, the approving
body shall consider the impact ofthe conditions upon the affordability ofhousing.
The governing body or the board ofzoning appeals ofthe City ofNorfolk may impose a condition upon any special
exception relating to retail alcoholic beverage control licensees which provides that such special exception will
automatically expire upon a change ofownership ofthe property, a change in possession, a change in the operation or
management ofa facility or upon the passage ofa specific period oftime.
The governing body ofthe City ofRichmond may impose a condition upon any special use permit issued after July 1,
2000, relating to retail alcoholic beverage licensees which provides that such special use pennit shall be subject to an
automatic review by the governing body upon a change in possession, a change in the owner ofthe business, or a
transfer ofmajority control ofthe business entity. Upon review by the governing body, it may either amend or revoke
the special use permit after notice and a public hearing as required by§ 15.2-2206.
4. For the administration and enforcement ofthe ordinance including the appointment or designation ofa zoning
administrator who may also hold another office in the locality. The zoning administrator shall have all necessary
authority on behalfofthe governing body to administer and enforce the zoning ordinance. His authority shall include
i) ordering in writing the remedying ofany condition found in violation ofthe ordinance; (ii) insw·ing compliance
with the ordinance, bringing legal action, including injunction, abatement, or other appropriate action or proceeding
subject to appeal pursuant to § 15.2-2311; and (iii) in specific cases, making findings offact and, with concurrence of
the attorney for the governing body, conclusions oflaw regarding determinations ofrights accruing under§ 15.2-2307
or subsection C of§ 15 .2-2311.
Whenever the zoning administrator has reasonable cause to believe that any person has engaged in or is engaging in
any violation ofa zoning ordinance that limits occupancy in a residential dwelling unit, which is subject to a civil
penalty that may be imposed in accordance with the provisions of§ 15.2-2209, and the zoning administrator, after a
good faith efiort to obtain the data or information necessary to determine whether a violation has occuned, has been
unable to obtain such information, he may request that the attorney for the locality petition the judge ofthe general
district court for his jurisdiction for a subpoena duces tecum against any such person refusing to produce such data or
information. The judge ofthe court, upon good cause shown, may cause the subpoena to be issued. Any person failing
to comply with such subpoena shall be subject to punishment for contempt by the court issuing the subpoena. Any
person so subpoenaed may apply to the judge who issued the subpoena to quash it.
https ://law.lis. virginia .gov/vacode/15.2-2286/ 1/4
1/24/2019 § 15.2-2286. Permitted provisions in zoning ordinances; amendments; applicant to pay delinquent taxes; penalties
Notwithstanding the provisions of§ 15.2-2311, a zoning ordinance may prescribe an appeal period ofless than 30
days, but not less than 10 days, for a notice ofviolation involving temporary or seasonal commercial uses, parking of
commercial trucks in residential zoning districts, maximum occupancy limitations ofa residential dwelling unit, or
similar short-term, recurring violations.
Wnere provided by ordinance, the zoning administrator may be authorized to grant a modification from any provision
contained in the zoning ordinance \Vith respect to physical requirements on a lot orparcel ofland, including but not
limited to size, height, location or featmes ofor related to any building, structure, or improvements, ifthe
administrator finds in writing that: (i) the strict application ofthe ordinance would produce undue hardship; (ii) such
hardship is not shared generally by otherproperties in the same zoning district and the same vicinity; and (iii) the
authorization ofthe modification will not be ofsubstantial detriment to adjacent property and the character ofthe
zoning district will not be changed by the granting ofthe modification. Prior to the granting ofa modification, the
zoning administrator shall give, or require the applicant to give, all adjoining property owners written notice ofthe
request for modification, and an opportunity to respond to the request within 21 days ofthe date ofthe notice. The
zoning administrator shall make a decision on the application for modification and issue a written decision with a
copy provided to the applicant and any adjoining landowner who responded in writing to the notice sent pursuant to
this paragraph. The decision ofthe zoning administrator shall constitute a decision within the purview of§ 15 .2-2311,
and may be appealed to the board ofzoning appeals as provided by that section. Decisions ofthe board ofzoning
appeals may be appealed to the circuit court as provided by§ 15.2-2314.
The zoning administrator shall respond within 90 days ofa request for a decision or determination on zoning matters
within the scope ofhis authority unless the requester has agreed to a longer period.
5. For the imposition ofpenalties upon conviction ofany violation ofthe zoning ordinance. Any such violation shall
be a misdemeanor punishable by a fine ofnot more than $1,000. Ifthe violation is uncorrected at the time ofthe
conviction, the court shall order the violator to abate or remedy the violation in compliance with the zoning ordinance,
within a time period established by the court. Failure to remove or abate a zoning violation within the specified time
period shall constitute a separate misdemeanor offense p1.mishable by a fine ofnot more than $1 ,000; any such failure
during a succeeding 10-day period shall constitute a separate misdemeanor offense punishable by a fine ofnot more
than $1 ,500; and any such failure during any succeeding 10-day period shall constitute a separate misdemeanor
ofiense for each 10-day period punishable by a fine ofnot more than $2,000.
However, any conviction resulting fl"om a violation ofprovisions regulating the number ofunrelated persons in single-
family residential dwellings shall be punishable by a fine ofup to $2,000. Failure to abate the violation within the
specified time period shall be punishable by a fine ofup to $5,000, and any such failure during any succeeding 10-day
period shall constitute a separate misdemeanor om~nse for each 10 -day period punishable by a fine ofup to $7,500.
However, no such fine shall accrue against an owner or managing agent ofa single-family residential dwelling unit
during the pendency ofany legal action commenced by such owner or managing agent ofsuch dwelling unit against a
tenant to eliminate an overcrowding condition in accordance with Chapter 13 or Chapter 13.2 ofTitle 55, as
applicable. A conviction resulting from a violation ofprovisions regulating the number ofunrelated persons in single-
family residential dwellings shall not be punishable by a jail tenn.
6. For the collection offees to cover the cost ofmaking inspections, issuing permits, advertising ofnotices and other
expenses incident to the administration ofa zoning ordinance or to the filing or processing ofany appeal or
amendment thereto. ~
0orthe amendment ofthe regulations or district maps from time to time, or for their repeal. Whenever the public ~
necessity, convenience, general welfare, or good zoning practice requires, the governing body may by ordinance
amend, supplement, or change the regulations, district boundaries, or classifications ofproperty. Any such amendment
may be initiated (i) by resolution ofthe governing body; (ii) by motion ofthe local platming commission; or (iii) by
petition ofthe owner, contract purchaser with the owner's written consent, or the owner's agent therefor, ofthe
property which is the subject ofthe proposed zoning map amendment, addressed to the governing body or the local
planning commission, who shall forward such petition to the governing body; however, the ordinance may provide for
the consideration ofproposed amendments only at specified intervals oftime, and may further provide that
substantially the same petition will not be reconsidered within a specific period, not exceeding one year. Any such
https://law.lis.virginia .gov/vacode/15.2-2286/ 2/4
1/24/2019 § 15.2-2286. Permitted provisions in zoning ordinances; amendments; applicant to pay delinquent taxes; penalties
resolution or motion by such governing body or commission proposing the rezoning shall state the above public
purposes therefor.
In any county having adopted such zoning ordinance, all motions, resolutions or petitions for amendment to the
zoning ordinance, and/or map shall be acted upon and a decision made within such reasonable time as may be
necessary which shall not exceed 12 months unless the applicant requests or consents to action beyond such period or
unless the applicant withdraws his motion, resolution orpetition for amendment to the zoning ordinance or map, or
both. In the event ofand upon such withdrawal, processing ofthe motion, resolution or petition shall cease without
further action as othe1wise would be required by this subdivision.
8 . For the submission and approval ofa plan ofdevelopment ptior to the issuance ofbuilding permits to assure
compliance with regulations contained in such zoning ordinance.
9. For areas and districts designated for mixed use developments or platmed unit developments as defined in§ 15.2-
2201.
10. For the administration ofincentive zoning as defined in § 15.2-220l.
11 . For provisions allowing the locality to enter into a voluntary agreement with a landowner that would result in the
downzoning ofthe landowner's undeveloped or underdeveloped property in exchange tor a tax credit equal to the
amount of excess real estate taxes that the landowner has paid due to the higher zoning classification. The locality
may establish reasonable guidelines for determining the amount ofexcess real estate tax collected and the method and
duration for applying the tax credit. For purposes ofthis section, "downzoning" means a zoning action by a locality
that results in a reduction in a formerly permitted land use intensity or density.
12 . Provisions for requiring and considering Phase I environmental site assessments based on the anticipated use of
the property proposed for the subdivision or development that meet generally accepted national standards for such
assessments, such as those developed by the American Society for Testing and Matetials, and Phase II environmental
site assessments, that also meet accepted national standards, such as, but not limited to, those developed by the
American Society for Testing and Materials, ifthe locality deems such to be reasonably necessary, based on findings
in the Phase I assessment, and in accordance with regulations ofthe United States Environmental Protection Agency
and the American Society for Testing and Materials. A reasonable fee may be charged tor the review of such
environmental assessments. Such fees shall not exceed an amount commensurate with the services rendered, taking
into consideration the time, skill, and administrative expense involved in such review.
13. Provisions for requiring disclosure and remediation ofcontamination and other adverse environmental conditions
ofthe property prior to approval ofsubdivision and development plans.
14. For the enforcement ofprovisions ofthe zoning ordinance that regulate the number ofpersons permitted to occupy
a single-family residential dwelling unit, provided such enforcement is in compliance with applicable local, state and
federal fair housing laws.
15. For the issuance of inspection warrants by a magistrate or com1 ofcompetent jurisdiction. The zoning
administrator or his agent may make an affidavit under oath before a magistrate or court ofcompetent jurisdiction and,
if such affidavit establishes probable cause that a zoning ordinance violation has occurred, request that the magistrate
or court grant the zoning administrator or his agent an inspection warrant to enable the zoning administrator or his
agent to enter the subject dwelling for the purpose ofdetennining whether violations ofthe zoning ordinance exist.
After issuing a warrant under this section, the magistrate orjudge shall flle the affidavit in the manner prescribed by §
19.2-54. After executing the warrant, the zoning administrator or his agents shall return the warrant to the clerk ofthe
circuit court ofthe city or county wherein the inspection was made. The zoning administrator or his agent shall make
a reasonable etlort to obtain consent from the owner or tenant ofthe subject dwelling prior to seeking the issuance of
an inspection warrant under this section.
B. Prior to the initiation ofan application by the owner ofthe subject property, the owner's agent, or any entity in
which the owner holds an m.-vnership interest greater than 50 percent, for a special exception, special use permit,
variance, rezoning or other land disturbing permit, including building permits and erosion and sediment control
permits, or prior to the issuance of final approval, the authorizing body may require the applicant to produce
satisfactory evidence that any delinquentreal estate taxes, nuisance charges, stormwater management utility fees, and
https://law.lis.virginia.gov/vacode/15.2-2286/ (!) 3/4
1/24/2019 § 15 .2-2286 . Permitted provisions in zoning ordinances; amendments ; applicant to pay delinquent taxes ; penalties .
any other charges that constitute a lien on the subject property, that are owed to the locality and have been properly
assessed against the subject property, have been paid , unless other.wise authorized by the treasurer.
Code 1950, § 15 -968.5 ; 1962, c. 407 , § 15.1-491; 1964, c. 564; 1966, c. 455; 1968, cc . 543, 595; 1973, c. 286 ; 1974,
c. 547; 1975,cc. 99,575 ,57~582,641; 1976 ,cc .71,409,470,683; 1977,c. 177; 1978,c . 543; 1979 ,c. 182; 1982 ,c.
44; 1983,c. 392; 1984 ,c. 238; 1987 ,c. 8; 1988 ,cc .481, 856; 1989,cc. 359, 384; 1990, cc. 672 , 868; 1992,c. 380;
1993,c. 672; 1994,c. 802; 1995,cc . 351,475, 584,603; 1996,c.451; 1997,cc. 529,543, 587; 1998 ,c. 385; 1999,c.
792 ;2000,cc. 764, 817; 200l,c.240 ;2002 ,cc.547 , 703;2005,cc.625,677;2006,cc. 304,514,533 ,903;2007,cc.
821,937 ;2008,cc .297 ,317,343,581 ,593,720, 777 ;2009,c .721 ;2012,cc . 304,31 8; 2014 ,c.354;2017 ,c. 398;
2018 , c. 726 .
https ://law.lis.virginia .gov/vacode/15.2-2286/ 4/4
From: Karen N. Hayes <Karen.Hayes@pittgov.org>
Sent: Monday, December 17,2018 2:47PM
To: J. Vaden Hunt, Esq . <vaden.hunt@pittgov.org>
Cc: Greg Sides <Greg.Sides@pittgov.org>
Subject: Hylton zoning complaint response
Vaden,
I met with Board member Ron Scearce and Marvin Hylton regarding the R-1, Residential
Suburban Subdivision District zoning ofhis property. The GPIN is 1377-17-6414. Mr. Hylton had
old paperwork showing the property as A-1. However, this paperwork was from the
Commissioner's Office not the zoning office. Back around 2010 when the Commissioner and
Zoning records were tied together by a new system all properties were check for inconsistencies
and changed at that time to be consistent with the official zoning maps located in our office. I
have a log and it includes ones that were changed at that time. Mr. Hylton 's was changed on the
computer records to match the official zoning maps. I explained to him that according to the
zoning ordinance and state law it is illegal for me to change the official zoning map without a
public hearing. It also states I cannot waive the rezoning fees. Mr. Scearce wanted to check with
you to see ifhe, as a Board of Supervisor, could do anything.
Karen N . Hayes
Deputy Director
Community Development
o,J>. · .. · ... ·~. \~ &·~·.··.· ..
r, .. ''
Business Savvy .... Reopk;l .r;,rief\dly.
PliTTSYLVANIA
Tel. (434) 432-77521 Fax. (434) 432-7919
53 North Main Street P.O . Drawer D
Chatham, VA 24531
Karen .Hayes@pittgov .org
www.pittsylvaniacountyva.gov
J. Vaden Hunt. Esq.
From:
Sent:
To:
Cc:
Subject:
Karen N. Hayes
Wednesday, January 23, 2019 9:08AM
Greg Sides
J. Vaden Hunt, Esq.
parcel changes
Hey Greg, I did some checking out of 49,878 parcels at that time, 4,545 changes were made when zoning was converted
to GIS
Karen N. Hayes
Deputy Director
Community Development
ob ~ F;~
Bus;lnessSowy .. People FrJendty.
PITTSYLVA NIA
Tel. (434) 432-77521 Fax. (434) 432-7919
53 North Main Street P.O . Drawer D
Chatham, VA 24531
Karen.Hayes@pittgov.org
www.pittsylvaniacountvv a .gov
Any e-mail or other correspondence sent to a member of the Board of Supervisors , or any other public official
or employee of Pittsylvania County, Virginia (the "County"), in the transaction of public business, is considered a
public record. Public records are subject to the Virginia Freedom of Information Act ("VA FOIA"). Virginia law
requires the County to provide a copy of any such e -mail, upon request, for inspection and copying to any
citizen of the Commonwealth, or to any member of the news media, unless lawfully exempted from
production/disclosure under VA FOIA. If you have received this email or any attachments in error, please notify
the sender immediately at (434) 432 -7700, and by reply email, and delete this email and any attachments to it
from your inbox, sent items, and deleted items. Thank you.
e)
Animal Public Nuisance
A. Animal public nuisance is created when any dog, cat, canine crossbreed, or other domestic
animal unreasonably annoys humans, endangers the life or health of other animals or persons, or
substantially interferes with the rights ofcitizens, other than their owners, to the enjoyment oflife
or property. Such acts ofpublic nuisance by any dog, cat, or other domestic animal shall include,
but are not limited to, the following:
1) Attacking or disturbing other animals, persons, or vehicles by chasing, barking, or
biting;
2) Trespassing upon another's property in such a manner as to damage property;
3) Attacking domestic, companion, or exotic animals so as to cause injury or death, unless
the animal is trespassing upon the property on which the animal is kept;
4) Habitually running at large in a restricted area (meaning three (3) or more convictions
for running at large within two (2) years);
5) Molesting or intimidating pedestrians or passersby;
6) Creating noxious or offensive odors;
7) Creating an unsanitary condition or insect breeding site due to an accumulation of
excreta or filth;
8) Defecating without permission ofthe property owner upon any public place or upon
premises not owned or controlled by the owner, unless promptly removed by the animal's
owner; or
9) Being found at large on any school property; or
1 0) Making excessive noises including, but not limited to, barking, whining, howling,
caterwauling, or crying.
B. Any person owning or having possession or control ofan animal suspected of being a public
nuisance shall be proceeded against by warrant or summoned before the General District Court of
the County to show cause why the animal should not be confined, euthanized, removed, or the
public nuisance otherwise abated.
C. The Animal Control Officer, owner, or custodian shall confine the animal until the Court has
made a final decision in the case. If the Animal Control Officer deems confinement necessary,
then the owner or custodian shall be responsible for the impound fees.
D. Upon proof that such animal does constitute a public nuisance, the animal shall, by General
District Court Order, be confined, euthanized, removed, or the public nuisance shall be otherwise
abated, as the Court shall Order. No person shall fail to comply with such an Order.
E. Violation ofSubsections A(3), A( 4) or A(5) ofthis Section is a Class 1Misdemeanor. Violation
ofany other provision ofthis Section is a Class 3 Misdemeanor.
F. This Section shall not apply to livestock; any person while engaged in law enforcement or
search and rescue activity; a supervised formal obedience training class or show; during formally
sanctioned field trials; lawful hunting activity with a dog or dogs during open season; or during
bonafide hunting or field trial dog training.
G Enforcement. No person shall be charged with a violation of§ __ A, unless the complainant
appears before a Magistrate and requests a Summons or Warrant be issued charging the violation;
except that, when a violation is committed in the presence of an Animal Control Officer, said
Officer may issue a Summons and take other action as set forth in this Section.
1/24/2019 § 15.2-1200. General powers ofcounties
1/24/2019
Code ofVirginia
Title 15.2. Counties, Cities and Towns
Chapter 12. General Powers and Procedures ofCounties
15.2-1200. General powers ofcounties.
Any county may adopt such measures as it deems expedient to secure and promote the health, safety and general
welfare ofits inhabitants which are not inconsistent with the general laws ofthe Commonwealth. Such power shall
include, but shall not be limited to, the adoption ofquarantine regulations affecting both persons and animals, the
adoption ofnecessary regulations to prevent the spread ofcontagious diseases among persons or animals and the
adoption ofregulations f(>r the prevention ofthe pollution ofwater which is dangerous to the health or lives ofpersons
residing in the county.
Code 1950, § 15-8; 1954, c. 529; 1956 , cc. 218, 664; 1956, Ex. Sess., c. 40; 1958 , c. 279; 1960 , c. 606; 1962 , c. 623, §
15.1-510; 1997, c. 587 .
https ://law.lis. virginia .gov/vacode/15 .2-1200/ 1/1
Evaluation Factors for Removal of Dilapidated/Dangerous Structures
S(f)
Structure Identification ------------------------------------------
Ownership
Owner has been contacted, action~ pending _________________________________ ~
Ownerhasnot~kenactionafterpropernotice _________________________________ _
Ownercannot be reached ---------------------------------------------------------------------------
Location (Maximum Points) = 15
Structure is located on a Primary Road 10
Structure is located on a Secondary Road 5
Structureis located in a platted subdivision 5
Visibility (Maximum Points)= 15
Structure is visible from neighboring_llfoperties 5
Structure is visible from a public roadway 10
Land Use (Zoning) (Maximum Points) = 25
Property is zoned for residential use 25
Property is zoned for Commercial/Industrial use 15
Property is zoned for Agriculture use 10
Community Impact (Maximum Points)= 25
Structure is unsightly 5
Structure presents a public access danger 5
Structure is unstable and unsafe 5
Structure creates a pest/vermin danger 5
Multiplecomplaints received 5
Cost Factors (Maximum Points) = 20
Estimated lien value exceeds estimated removal cost 20
Estimated lien value is less than estimated removal cost 10
TOTAL SCORE=