A. Notwithstanding the provisions of § 58.1-3400, a service charge may belevied on real property owned by the Commonwealth if the value of all suchproperty located within a county, city or town exceeds three percent of thevalue of all real property located within such county, city or town. Forpurposes of this section "real property owned by the Commonwealth" shallnot include hospitals, educational institutions or public roadways orproperty held for the future construction of public highways.
Notwithstanding § 58.1-3400 and the provisions of the foregoing paragraph, aservice charge may be levied on faculty and staff housing of stateeducational institutions, and on property of the Virginia Port Authority,regardless of the portion of state-owned property located within the county,city or town.
The service charge may be imposed only if the commissioner of revenue orother assessing officer for such locality, prior to imposing the servicecharge, publishes and lists all exempt real estate in the land books of suchlocality, in the same manner as is taxable real estate.
B. The service charge shall be based on the assessed value of the state-ownedtax exempt real estate and the amount which the county, city or townexpended, in the year preceding the year in which such charge is assessed,for the purpose of furnishing police and fire protection and for collectionand disposal of refuse. The cost of public school education shall be includedin such amount in determining the service charge imposed on faculty and staffhousing of an educational institution. Any amount received from federal orstate grants specifically designated for the above-mentioned purposes andassistance provided to localities pursuant to Article 8 (§ 9.1-165 et seq.)of Chapter 1 of Title 9.1 shall not be considered in determining the cost ofproviding such services for the real estate. The expenditures for servicesnot provided for certain real estate shall not be considered in thecalculation of the service charge for such real estate, nor shall suchexpenditures be considered when a service is currently funded by anotherservice charge.
Provided, however, that any amount paid to any locality pursuant tosubsection D shall be fully credited against the service charge payable bythe Virginia Port Authority under this subsection and subsection A.
C. The service charge rate for state-owned property shall be determined bydividing the expenditures determined pursuant to subsection B of this sectionby the assessed fair market value, expressed in hundred dollars, of all realestate located within the county, city or town imposing the service charge,including nontaxable property. The resulting rate shall then be applied tothe assessed value of the tax exempt property owned by the Commonwealth.
Real estate owned by the United States government or any of itsinstrumentalities, shall not be included in the assessed value of allproperty within the county, city or town. For purposes of this section,artistic and historical significance shall not be taken into account in thevaluation of exempt real estate.
D. Notwithstanding the provisions of subsections B and C and from such fundsas may be appropriated, the service charge for property owned by the VirginiaPort Authority and its instrumentalities shall be based on the assessed valueof such tax-exempt real estate and the amount of cargo tonnage shippedthrough such property in the year preceding the year in which such charge isassessed.
The service charge rate for each county, city or town shall be determined byadding:
1. The assessed value of the Virginia Port Authority real property in eachcounty, city, or town divided by the total assessed value of real propertyowned by the Virginia Port Authority in all counties, cities, or towns; and
2. The Virginia Port Authority cargo tonnage shipped through each county,city, or town divided by the total Virginia Port Authority cargo tonnageshipped through all counties, cities, and towns.
Such service charge rate for each county, city, or town shall then be appliedto the product of the total Virginia Port Authority cargo tonnage multipliedby $0.25.
E. In no event shall the service charge rate exceed the real estate tax rateof the county, city or town imposing the service charge.
(Code 1950, § 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444;1982, c. 641; 1984, c. 675; 2000, c. 737.)
A. Notwithstanding the provisions of § 58.1-3400, a service charge may belevied on real property owned by the Commonwealth if the value of all suchproperty located within a county, city or town exceeds three percent of thevalue of all real property located within such county, city or town. Forpurposes of this section "real property owned by the Commonwealth" shallnot include hospitals, educational institutions or public roadways orproperty held for the future construction of public highways.
Notwithstanding § 58.1-3400 and the provisions of the foregoing paragraph, aservice charge may be levied on faculty and staff housing of stateeducational institutions, and on property of the Virginia Port Authority,regardless of the portion of state-owned property located within the county,city or town.
The service charge may be imposed only if the commissioner of revenue orother assessing officer for such locality, prior to imposing the servicecharge, publishes and lists all exempt real estate in the land books of suchlocality, in the same manner as is taxable real estate.
B. The service charge shall be based on the assessed value of the state-ownedtax exempt real estate and the amount which the county, city or townexpended, in the year preceding the year in which such charge is assessed,for the purpose of furnishing police and fire protection and for collectionand disposal of refuse. The cost of public school education shall be includedin such amount in determining the service charge imposed on faculty and staffhousing of an educational institution. Any amount received from federal orstate grants specifically designated for the above-mentioned purposes andassistance provided to localities pursuant to Article 8 (§ 9.1-165 et seq.)of Chapter 1 of Title 9.1 shall not be considered in determining the cost ofproviding such services for the real estate. The expenditures for servicesnot provided for certain real estate shall not be considered in thecalculation of the service charge for such real estate, nor shall suchexpenditures be considered when a service is currently funded by anotherservice charge.
Provided, however, that any amount paid to any locality pursuant tosubsection D shall be fully credited against the service charge payable bythe Virginia Port Authority under this subsection and subsection A.
C. The service charge rate for state-owned property shall be determined bydividing the expenditures determined pursuant to subsection B of this sectionby the assessed fair market value, expressed in hundred dollars, of all realestate located within the county, city or town imposing the service charge,including nontaxable property. The resulting rate shall then be applied tothe assessed value of the tax exempt property owned by the Commonwealth.
Real estate owned by the United States government or any of itsinstrumentalities, shall not be included in the assessed value of allproperty within the county, city or town. For purposes of this section,artistic and historical significance shall not be taken into account in thevaluation of exempt real estate.
D. Notwithstanding the provisions of subsections B and C and from such fundsas may be appropriated, the service charge for property owned by the VirginiaPort Authority and its instrumentalities shall be based on the assessed valueof such tax-exempt real estate and the amount of cargo tonnage shippedthrough such property in the year preceding the year in which such charge isassessed.
The service charge rate for each county, city or town shall be determined byadding:
1. The assessed value of the Virginia Port Authority real property in eachcounty, city, or town divided by the total assessed value of real propertyowned by the Virginia Port Authority in all counties, cities, or towns; and
2. The Virginia Port Authority cargo tonnage shipped through each county,city, or town divided by the total Virginia Port Authority cargo tonnageshipped through all counties, cities, and towns.
Such service charge rate for each county, city, or town shall then be appliedto the product of the total Virginia Port Authority cargo tonnage multipliedby $0.25.
E. In no event shall the service charge rate exceed the real estate tax rateof the county, city or town imposing the service charge.
(Code 1950, § 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444;1982, c. 641; 1984, c. 675; 2000, c. 737.)
A. Notwithstanding the provisions of § 58.1-3400, a service charge may belevied on real property owned by the Commonwealth if the value of all suchproperty located within a county, city or town exceeds three percent of thevalue of all real property located within such county, city or town. Forpurposes of this section "real property owned by the Commonwealth" shallnot include hospitals, educational institutions or public roadways orproperty held for the future construction of public highways.
Notwithstanding § 58.1-3400 and the provisions of the foregoing paragraph, aservice charge may be levied on faculty and staff housing of stateeducational institutions, and on property of the Virginia Port Authority,regardless of the portion of state-owned property located within the county,city or town.
The service charge may be imposed only if the commissioner of revenue orother assessing officer for such locality, prior to imposing the servicecharge, publishes and lists all exempt real estate in the land books of suchlocality, in the same manner as is taxable real estate.
B. The service charge shall be based on the assessed value of the state-ownedtax exempt real estate and the amount which the county, city or townexpended, in the year preceding the year in which such charge is assessed,for the purpose of furnishing police and fire protection and for collectionand disposal of refuse. The cost of public school education shall be includedin such amount in determining the service charge imposed on faculty and staffhousing of an educational institution. Any amount received from federal orstate grants specifically designated for the above-mentioned purposes andassistance provided to localities pursuant to Article 8 (§ 9.1-165 et seq.)of Chapter 1 of Title 9.1 shall not be considered in determining the cost ofproviding such services for the real estate. The expenditures for servicesnot provided for certain real estate shall not be considered in thecalculation of the service charge for such real estate, nor shall suchexpenditures be considered when a service is currently funded by anotherservice charge.
Provided, however, that any amount paid to any locality pursuant tosubsection D shall be fully credited against the service charge payable bythe Virginia Port Authority under this subsection and subsection A.
C. The service charge rate for state-owned property shall be determined bydividing the expenditures determined pursuant to subsection B of this sectionby the assessed fair market value, expressed in hundred dollars, of all realestate located within the county, city or town imposing the service charge,including nontaxable property. The resulting rate shall then be applied tothe assessed value of the tax exempt property owned by the Commonwealth.
Real estate owned by the United States government or any of itsinstrumentalities, shall not be included in the assessed value of allproperty within the county, city or town. For purposes of this section,artistic and historical significance shall not be taken into account in thevaluation of exempt real estate.
D. Notwithstanding the provisions of subsections B and C and from such fundsas may be appropriated, the service charge for property owned by the VirginiaPort Authority and its instrumentalities shall be based on the assessed valueof such tax-exempt real estate and the amount of cargo tonnage shippedthrough such property in the year preceding the year in which such charge isassessed.
The service charge rate for each county, city or town shall be determined byadding:
1. The assessed value of the Virginia Port Authority real property in eachcounty, city, or town divided by the total assessed value of real propertyowned by the Virginia Port Authority in all counties, cities, or towns; and
2. The Virginia Port Authority cargo tonnage shipped through each county,city, or town divided by the total Virginia Port Authority cargo tonnageshipped through all counties, cities, and towns.
Such service charge rate for each county, city, or town shall then be appliedto the product of the total Virginia Port Authority cargo tonnage multipliedby $0.25.
E. In no event shall the service charge rate exceed the real estate tax rateof the county, city or town imposing the service charge.
(Code 1950, § 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444;1982, c. 641; 1984, c. 675; 2000, c. 737.)
