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2011 SESSION
11101471DBe it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 58.1-3221.5 as follows:
§ 58.1-3221.5. Classification of certain historical buildings for tax purposes.
Buildings that are [ individually ] listed on the Virginia Landmarks Register, not including the real estate or land on which they are located, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city, or town may, by ordinance, levy a tax on the value of such buildings at a different rate from that of tax levied on other real property [ , so long as the building is maintained in a condition such that it retains the characteristics for which it was listed on the Virginia Landmarks Registry ] . The rate of tax imposed by any county, city, or town on such buildings shall not exceed that applicable to the general class of real property.