The deferral program provided under this article shall not apply to the following:\n1. Real estate which participates in the real estate tax relief or deferral program for the elderly or permanently or totally disabled pursuant to Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title;\n2. Persons who are delinquent on any portion of real estate taxes for which deferral is sought;\n3. Real estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of this title.\n1990, cc. 858, 871.
Virginia Legal Code