If on April 1 of any year the taxes for any prior year on any
parcel of real property which has special assessment as provided for
in this article are delinquent, the County Treasurer shall send notice
of that fact and the general provisions of § 58.1-3235 of
the Code of Virginia to the property owner by first-class mail. If,
after sending such notice, such delinquent taxes remain unpaid on
June 1, the Treasurer shall notify the Commissioner of the Revenue,
who shall remove such parcel from land use program. In any year in
which revalidation is required, all taxes must be current. If any
taxes are unpaid and reassessment, revalidation and/or annual revalidation
is required, then the Commissioner of the Revenue or his or her designee
shall not process the application for revalidation, and the special
assessment will not be available to the applicant.
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