§ 40-59.6. Limitations.

Latest version.

The deferral program provided under this division shall not apply to the following:
(a)

Real estate which participates in a 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 Title 58.1 of the Code of Virginia, 1950, as amended.

(b)

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

(c)

Real estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of Title 58.1 of the Code of Virginia, 1950, as amended.

(Ord. No. 7536-19, § 1)

(Ord. No. 7536-19, § 1)

                    
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