Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 2.1 – . Local Deferral of Real Estate Tax.
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§ 58.1-3219 | Deferral of portion of real estate tax increases. |
§ 58.1-3219.1 | Conditions of deferral; payment of deferred amounts. |
§ 58.1-3219.2 | Repealed. |
§ 58.1-3219.3 | Limitations. |
Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 2.1 - . Local Deferral of Real Estate Tax.
- Adult: means a person 18 years of age or older. See Virginia Code 16.1-228
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
- Consent: means the voluntary, express, and informed agreement to treatment in a mental health facility by a minor 14 years of age or older and by a parent or a legally authorized custodian. See Virginia Code 16.1-336
- Decedent: A deceased person.
- Department: means the Department of Juvenile Justice and "Director" means the administrative head in charge thereof or such of his assistants and subordinates as are designated by him to discharge the duties imposed upon him under this law. See Virginia Code 16.1-228
- Employee: means an employee of the local community services board who is skilled in the assessment and treatment of mental illness and has completed a certification program approved by the Department of Behavioral Health and Developmental Services. See Virginia Code 16.1-336
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Includes: means includes, but not limited to. See Virginia Code 1-218
- Inpatient treatment: means placement for observation, diagnosis, or treatment of mental illness in a psychiatric hospital or in any other type of mental health facility determined by the Department of Behavioral Health and Developmental Services to be substantially similar to a psychiatric hospital with respect to restrictions on freedom and therapeutic intrusiveness. See Virginia Code 16.1-336
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Least restrictive alternative: means the treatment and conditions of treatment which, separately and in combination, are no more intrusive or restrictive of freedom than reasonably necessary to achieve a substantial therapeutic benefit or to protect the minor or others from physical injury. See Virginia Code 16.1-336
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mental health facility: means a public or private facility for the treatment of mental illness operated or licensed by the Department of Behavioral Health and Developmental Services. See Virginia Code 16.1-336
- Mental illness: means a substantial disorder of the minor's cognitive, volitional, or emotional processes that demonstrably and significantly impairs judgment or capacity to recognize reality or to control behavior. See Virginia Code 16.1-336
- Minor: means a person less than 18 years of age. See Virginia Code 16.1-336
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Parent: means (i) a biological or adoptive parent who has legal custody of the minor, including either parent if custody is shared under a joint decree or agreement, (ii) a biological or adoptive parent with whom the minor regularly resides, (iii) a person judicially appointed as a legal guardian of the minor, or (iv) a person who exercises the rights and responsibilities of legal custody by delegation from a biological or adoptive parent, upon provisional adoption or otherwise by operation of law. See Virginia Code 16.1-336
- Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
- Qualified evaluator: means a psychiatrist or a psychologist licensed in Virginia by either the Board of Medicine or the Board of Psychology, or if such psychiatrist or psychologist is unavailable, (i) any mental health professional licensed in Virginia through the Department of Health Professions as a clinical social worker, professional counselor, marriage and family therapist, or psychiatric advanced practice registered nurse or (ii) any mental health professional employed by a community services board. See Virginia Code 16.1-336
- real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
- Shelter care: means the temporary care of children in physically unrestricting facilities. See Virginia Code 16.1-228
- State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
- Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
- Treatment: means any planned intervention intended to improve a minor's functioning in those areas which show impairment as a result of mental illness. See Virginia Code 16.1-336