4VAC5-20-40. Opinions.
In cases of uncertainty, the local assessing officer may request an opinion from the Director of the Department of Conservation and Recreation as to whether a particular property meets the criteria for open-space classification. The procedure for obtaining such an opinion is as follows:
A. The local assessing officer shall address a letter to the Director, Department of Conservation and Recreation, 203 Governor St., Suite 302, Richmond, VA 23219, describing the particular use and situation and requesting an opinion as to whether it qualifies as an open space for the purpose of use value taxation. Such letter should be accompanied by exhibits such as land use maps, subdivision plats, open-space deeds or easements, applicable agricultural, forestal, historic district or other ordinances, if any, topographic maps and photographs, sufficient to explain the situation adequately. The director may request additional information if needed.
B. The director may hold a hearing at which the applicant and others may present additional information.
C. The director will issue an opinion as quickly as possible after all necessary information has been received and any hearing completed. An appeal from any opinion which does not comport with the standards set forth herein may be taken as provided by § 58.1-3240 of the Code of Virginia.
Statutory Authority
§§ 58.1-3230 and 10.1-104 of the Code of Virginia.
Historical Notes
Derived from VR215-01-01 § 4, eff. January 5, 1989.