{"data":{"id":"us-va/va.-code-3.2-500","jurisdiction":"us-va","citation":"Va. Code § 3.2-500","heading":"Definitions","body":"As used in this chapter, unless the context requires a different meaning:\"Farmer\" means any person who derives at least 75 percent of his gross income from a farming operation in the Commonwealth as reported on his federal income tax forms the previous year, or a farmer who receives or is eligible to receive a federal loan and who owns or leases land that would be eligible for special tax assessments pursuant to Article 4 (§ 58.1-3229 et seq.) of Chapter 32 of Title 58.1. It shall not be necessary for any locality to adopt an ordinance pursuant to § 58.1-3231 in order to effectuate the provisions of this section relating to special tax assessments.\"Major disaster\" means any hurricane, flood, or drought that would warrant a disaster declaration request by the Governor pursuant to the provisions of Section 301 of Public Law 93-288, 42 U.S.C. § 5141.1978, c. 837, § 3.1-22.17; 2008, c. 860.","path":["Title 3.2. AGRICULTURE, ANIMAL CARE, AND FOOD","Subtitle I. GENERAL PROVISIONS; PROTECTION AND PROMOTION OF AGRICULTURE","Chapter 5. FARMER MAJOR DROUGHT, FLOOD, AND HURRICANE DISASTER ASSISTANCE"],"source_url":"https://law.lis.virginia.gov/vacode/3.2-500/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:12:19Z","sha256":"c86ad09224579ed05b8d73f3de0721562a1ba2b533c6fb38ea4b1d3dfc87c100","source_id":"us-va","stale":true,"prev":"us-va/va.-code-3.2-410","next":"us-va/va.-code-3.2-501"},"notice":"GroundRules: Original legal text. Not legal advice."}