§ 3.1-22.17. (Repealed effective October 1, 2008) Definitions
A. For the purposes of this chapter, "major disaster" means any hurricane, flood, or drought which would warrant a disaster declaration request by the Governor pursuant to the provisions of Section 301 of Public Law 93-288, 42 U.S.C. 5141.
B. For the purposes of this chapter, "farmer" means any person who derives at least seventy-five per centum of his gross income from a farming operation in this Commonwealth as reported on his federal income tax forms the previous year or a farmer who receives or is eligible to receive a federal loan and who owns or leases land which would be eligible for special tax assessments pursuant to Article 4 (§ 58.1-3229 et seq.) of Chapter 15. Provided, however, it shall not be necessary for any locality to adopt an ordinance pursuant to § 58.1-3231 in order to effectuate the provisions of this subsection relating to special tax assessments.
C. For the purposes of this chapter, "person" shall mean any natural person, firm, partnership, association, corporation, or any other legal entity.
(1978, c. 837.)
Sections: Previous 3.1-22.13 3.1-22.14 3.1-22.15 3.1-22.16 3.1-22.17 3.1-22.18 3.1-22.19 3.1-22.20 3.1-22.21 NextLast modified: April 16, 2009