Code of Virginia - Title 58.1 Taxation - Section 58.1-3219.3 Limitations

§ 58.1-3219.3. Limitations

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

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

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

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

(1990, cc. 858, 871.)

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Last modified: April 16, 2009