I need some basic translation when it comes what is a contiguous parcel and when if any can it qualify for land use taxation. We have a situation that follows: a parcel containing 47.91 acres qualified for forest land use. The taxpayer split the parcel into 2 parcels (1 containing 28.41 acres and 1 containing 19.50 acres) 58.1-3233 states forestry must consist of minimum 20 acres. We did a roll back on the 19.50 acres because alone it could not qualify pursuant to 58.1-3241. Taxpayer is disputing the roll back and states he was told by a “former land use clerk” that there would be no roll back tax and that he could put both parcels back into land use after the split was done. We do have some parcels below the minimum acreage that have been put into land use stating they were “contiguous” parcels (that was what I was told). I feel that pursuant to 58.1-3233 contiguous is defined as a parcel “separated only by a public right-of-way”. Can someone shed some light on when if any a parcel less that the prescribed acreages in 58.1-3233 be combined to meet the minimum acreage specified? I have read code and attorney general opinions until I am completely confused. Just need it put in “plain” English.