§ 58.1-3238. Failure to report change in use; misstatements in applications
Any person failing to report properly any change in use of property for which an application for use value taxation had been filed shall be liable for all such taxes, in such amounts and at such times as if he had complied herewith and assessments had been properly made, and he shall be liable for such penalties and interest thereon as may be provided by ordinance. Any person making a material misstatement of fact in any such application shall be liable for all such taxes, in such amounts and at such times as if such property had been assessed on the basis of fair market value as applied to other real estate in the taxing jurisdiction, together with interest and penalties thereon. If such material misstatement was made with the intent to defraud the locality, he shall be further assessed with an additional penalty of 100 percent of such unpaid taxes.
For purposes of this section and § 58.1-3234, incorrect information on the following subjects will be considered material misstatements of fact:
1. The number and identities of the known owners of the property at the time of application;
2. The actual use of the property.
The intentional misrepresentation of the number of acres in the parcel or the number of acres to be taxed according to use shall also be considered a material misstatement of fact for the purposes of this section and § 58.1-3234.
(Code 1950, § 58-769.10:1; 1971, Ex. Sess., c. 172; 1982, c. 624; 1984, cc. 675, 681.)
Sections: Previous 58.1-3232 58.1-3233 58.1-3234 58.1-3235 58.1-3236 58.1-3237 58.1-3237.1 58.1-3238 58.1-3239 58.1-3240 58.1-3241 58.1-3242 58.1-3243 58.1-3244 58.1-3245 NextLast modified: April 16, 2009