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2011 SESSION
11103489DBe 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 Cities of Fairfax and the City of, Poquoson, and Roanoke
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
Cities of
Fairfax and the City of, Poquoson,
and Roanoke, 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, 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.
C. Nothing in this section shall be construed to permit the City of Fairfax, Poquoson,
or the City of Roanoke
to alter in any way its valuation of real property covered by this section.