Section 75-19 SPECIAL ASSESSMENTS

A. The owner of any real estate meeting the criteria set forth in Sections 58-769.5 and 58-769.7(b) Code of Virginia, may, on or before November 1 of each year, apply to the Town Treasurer for the classification, assessment and taxation of such property for the next succeeding tax year on the basis of its use, under the procedures set forth in Section 58-769.9, Code of Virginia. Such application shall be on forms provided by the State Department of Taxation and supplied by the Town Treasurer and shall include such additional schedules, photographs and drawings as may be required by the Town Treasurer. An application fee of ten dollars ($10.) shall accompany each application.

B. A separate application shall be filed for each parcel on the land book, provided that, when applications are submitted by one (1) owner for contiguous parcels, only one (1) application fee shall be required.