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2010 SESSION
10103570DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-3221.1 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3221.1. Classification of land and improvements for tax purposes.
A. In the City of Fairfax,
and the City of Roanoke, and Culpeper County, improvements
to real property are declared to be a separate class of property and shall
constitute a separate classification for local taxation of real property.
B. The governing body of the City of Fairfax,
and the City of Roanoke, and
Culpeper County, after giving public notice and an opportunity for
the public to be heard in the manner provided in § 58.1-3007, may levy a tax on
the property enumerated in subsection A at a different rate than the tax
imposed upon the
land on which it is located all other real property, provided that the rate of tax on
the property described in subsection A shall not be zero and shall not exceed
the rate of tax on the
land on which it is located all other real property.
C. Nothing in this section shall be construed to permit the
City of Fairfax,
or the
City of Roanoke, or Culpeper
County to alter in any way its valuation of real property covered
by this section.