58.1-3219.3 - Limitations.
§ 58.1-3219.3. Limitations.
The deferral program provided under this article shall not apply to thefollowing:
1. Real estate which participates in the real estate tax relief or deferralprogram for the elderly or permanently or totally disabled pursuant toArticle 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 whichdeferral 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.)