SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2013 SESSION
13101484DBe it enacted by the General Assembly of Virginia:
1. That § 2.2-2342 of the Code of Virginia is amended and reenacted as follows:
§ 2.2-2342. Payments to Commonwealth or political subdivisions thereof; payments to the City of Hampton.
A. The Authority may agree to make such payments to the Commonwealth or any political subdivision thereof, which payments such bodies are hereby authorized to accept, for any goods, services, licenses, concessions or franchises as the Authority finds consistent with the purposes for which the Authority has been created.
B. On or before January 15, 2012, the Authority shall pay to
the City of Hampton a fee in an amount to be determined by the formula defined
below for the period September 15, 2011, through December 31, 2011. Thereafter,
fees to the City of Hampton shall be payable, in arrears, for the period
January 1 through June 30 on each June 30, and for the period July 1 through
December 31 on each December 31. The fee shall be determined as follows: the total assessed value of all real property
interests in the Authority's Area of Operation, public and private as provided
by law, (i) all
property in the Fort Monroe Area of Operations will be assessed as if it was
privately owned property; (ii)
property that would be exempt from taxation by classification under §
58.1-3606, other than property classified solely under subdivision
A 1 of § 58.1-3606, based on the use of the property and
regardless of ownership of the property, shall be excluded from the calculation
of the fee, including but not limited
to, properties maintained as open spaces available to
the public, churches, and
other similar properties; (iii)
property that would qualify for tax relief provided
at the discretion of the locality pursuant to § 58.1-3651, or pursuant
to any other applicable statute or action of the City
Council, based on the use of the property and regardless of
ownership of the property, shall be
excluded from the calculation of the fee; (iv)
property owned or leased and exclusively used by the National Park Service or
the City of Hampton, property remaining under the ownership of the federal
government, and any other property that would not be taxed if it was located
elsewhere in the City of Hampton by virtue of the ownership, control, or use
of the property, except as otherwise provided herein, shall be excluded from
the calculation of the fee; (v) the
total assessed value of the property, less any exclusions as indicated herein,
shall then be divided by $100, and multiplied by the then-current real estate tax rate set
by the City of Hampton, minus the real estate taxes owed to the City of Hampton
from taxpayers within the Authority's Area of Operation, minus the amount of the real estate taxes that otherwise
would be due on real property owned by the National Park Service or the City of
Hampton, or exclusively used and controlled by the National Park Service, and
any real property remaining under the ownership of the federal government.
This shall be the amount of the fee payable to the
City of Hampton unless otherwise mandated by law. It is the intent of this
section that properties at Fort Monroe that would be taxed by the City of
Hampton if privately held will be charged a fee in lieu of taxes, but that
properties at Fort Monroe that would not be taxed by the City if privately held
will be exempt from the fee, taking into account the current limitations on the
transfer of properties at Fort Monroe. The Authority shall
use all funds available and manage its finances and take all necessary and
prudent actions to ensure that the fee provided in subsection B of § 2.2-2342
is paid when due and shall notify the City of Hampton and the Trustees as soon
as practical if the funds will not be available to pay the fee when due and the
Trustees shall take all necessary actions to remedy any deficiency. In the
event the fee is not paid when due, interest thereon shall at that time accrue
at the rate, not to exceed the maximum amount allowed by § 2.2-4355, determined
by the City of Hampton until such time as the overdue payment and interest are
paid. Unpaid fees and interest thereon shall rank in parity with liens for
unpaid taxes and may be collected by the City of Hampton as taxes are
collected; however, no real property of the Commonwealth or the Authority may
be sold in such collection efforts.
C. The Authority shall have the right to contest the assessments made on property at Fort Monroe owned or leased by the Commonwealth or itself, or any property for which the Commonwealth or the Authority shall be responsible for payment of the fee, using the procedures utilized by other citizens of the City of Hampton, including appeals to the Board of Equalization for the City of Hampton.