§ 58.1-3219. Deferral of portion of real estate tax increases
Any county, city, or town may adopt, by ordinance, a deferral program for real estate taxes, in such amount as the ordinance may prescribe, subject to the limitations and conditions of this article. The local governing body shall adopt, by ordinance, the terms and conditions of the program and whether the deferral program shall apply only to real estate owned by and occupied as the sole dwelling of the taxpayer or whether the program shall apply to all property.
(1990, cc. 858, 871.)
Sections: Previous 58.1-3213 58.1-3213.1 58.1-3214 58.1-3215 58.1-3216 58.1-3217 58.1-3218 58.1-3219 58.1-3219.1 58.1-3219.2 58.1-3219.3 58.1-3219.4 58.1-3220 58.1-3220.01 58.1-3220.1 NextLast modified: April 3, 2009