State Codes and Statutes
Statutes > Virginia > Title-3-2 > Chapter-5 > 3-2-500§ 3.2-500. Definitions.
As used in this chapter, unless the context requires a different meaning:
"Farmer" means any person who derives at least 75 percent of his grossincome from a farming operation in the Commonwealth as reported on hisfederal income tax forms the previous year, or a farmer who receives or iseligible to receive a federal loan and who owns or leases land that would beeligible for special tax assessments pursuant to Article 4 (§ 58.1-3229 etseq.) of Chapter 32 of Title 58.1. It shall not be necessary for any localityto adopt an ordinance pursuant to § 58.1-3231 in order to effectuate theprovisions of this section relating to special tax assessments.
"Major disaster" means any hurricane, flood, or drought that would warranta disaster declaration request by the Governor pursuant to the provisions ofSection 301 of Public Law 93-288, 42 U.S.C. § 5141.
(1978, c. 837, § 3.1-22.17; 2008, c. 860.)
