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1998 SESSION

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HB 198 Consumer utility tax; exemptions for churches.

Introduced by: Robert G. Marshall | all patrons    ...    notes | add to my profiles

SUMMARY:

Consumer utility tax; exemptions for churches. Provides that the City of Manassas, defined by population brackets, may exempt churches or religious bodies from the consumer utility taxes on telephone and other utility service. The exemption applies only to a church or religious body entitled to a property tax exemption by designation by the General Assembly. Generally, church property is not exempted from taxation by designation because it is exempted by classification under § 58.1-3617.


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