A Resolution to Authorize a Partial Refund of Taxes to Richard D. and Stephanie J. Foard for tax year 2008

WHEREAS, Richard D. and Stephanie J. Foard acquired title from James M. and T. Joanne Harris in January of 2007 to an 11.94 acre parcel which constituted a portion of the required 85 percent non-common open space of a subdivision created pursuant to the requirements of the County’s rural agricultural zoning district; and

WHEREAS, the entire 11.94 acre parcel is subject to a non-common open space easement which precludes further subdivision of the property; and

WHEREAS, the County does not normally create parcels smaller than 25 acres as non-common open space parcels, and the 11.94 acre parcel was subjected to the non-common open space easement as part of an approved boundary line adjustment which added another 11.94 acres to the original non-common open space parcel to retain the full amount of required open space in one parcel and facilitate the intra-family conveyance of the property; and

WHEREAS, the 11.94 acre parcel and the 85 percent open space parcel remained in common ownership until January of 2007 and each qualified for use value taxation; and

WHEREAS, at the time of the transfer of title to the Foards, the Foards were unaware that due to the change in ownership of the 11.94 acre parcel it would not be eligible for use value taxation unless a separate qualifying use other than the “open space” use category was established on the property due to the Board’s policy that open space use agreements involve parcels of 25 acres or greater; and

WHEREAS, the restrictions imposed within the non-common open space easement are substantially identical to the agreement utilized by the County for the purpose of entering into open space use commitments of 8 years; and

WHEREAS, the Code of Virginia permits the Board to accept open space use agreements for parcels of 5 acres or larger and permits such parcels to be taxed at their use value; and

WHEREAS, the Foards would have been authorized, prior to the end of 2007, to establish a qualifying use on the property other than “open space” had they been aware of their eligibility to do so and have applied to do so for tax year 2009; and

WHEREAS, the County open space program benefited from the acquisition of the additional 11.94 acres of non-common open space created through the boundary adjustment; and

WHEREAS, the County has determined that (i) the waiver as to the Foard property of the requirement that open-space agreements involve parcels of 25 acres or greater for a period of 1 year and (ii) acceptance of the non-common open space easement as an open-space use agreement for tax year 2008 are each appropriate and in the interest of the open-space use agreement program under the unique circumstances presented by this situation; now, therefore, be it

RESOLVED by the Fauquier County Board of Supervisors this 11th day of September 2008, That the County Administrator and the County Attorney are hereby authorized to take all necessary steps and execute such documents as are required to accept the existing non-common open space agreement applicable to the property of Richard D. and Stephanie J. Foard as a qualifying open space use agreement for tax year 2008 and to issue a partial refund of taxes to the Foards for tax year 2008.

A Copy Teste


 Paul S. McCulla
Clerk to the Board of Supervisors

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