AN ORDINANCE AMENDING SECTION 8-3 OF THE CODE OF FAUQUIER COUNTY ADDING SUBSECTION (D) PROVIDING THAT ELDERLY AND DISABLED PERSONS QUALIFIED FOR THE EXEMPTION FROM REAL ESTATE TAXES PURSUANT TO ARTICLE II OF CHAPTER 8 OF THE CODE OF FAUQUIER COUNTY SHALL NOT BE EXEMPT FROM THE BETHEL ACADEMY SERVICE DISTRICT TAX IMPOSED PURSUANT TO SECTIONS 8-56 THROUGH 8-61 OF THE CODE OF FAUQUIER COUNTY
WHEREAS, Article II of Chapter 8 of the Code of Fauquier County currently exempts certain elderly and disabled owners of real property from real property taxation due to their status as elderly and/or disabled; and
WHEREAS, by previous resolution, the Board of Supervisors has determined to provide the money necessary to upgrade the private roads in Bethel Academy Subdivision to the standard necessary to have the roads taken into the Commonwealth’s State Secondary System of Highways, provided that such monies shall be repaid by the owners of lots within the Bethel Academy Subdivision over a 10 year period through the imposition of a special service district tax; and
WHEREAS, pursuant to Sections 8-56 through 8-61 of the Code of Fauquier County, the Fauquier County Board of Supervisors has established a special service district to provide for the assessment and collection of a tax on the property set forth in the aforesaid sections in order to repay the monies paid by the Board of Supervisors to upgrade the roads in Bethel Academy in order to have them accepted into the Commonwealth’s State Secondary Systems of Highways; and
WHEREAS, the Board of Supervisors having schedule and held a public hearing, this ordinance wishes to add Subsection (d) to Section 8-3 of the Code of Fauquier County clarifying that persons exempted from real property taxation by reason of their status as elderly and/or disabled shall not be exempt from the Bethel Academy Special Service District real property tax imposed through Sections 8-58 through 8-61 of the Code of Fauquier County; now, therefore, be it
ORDAINED by the Fauquier County Board of Supervisors this 13th day of March 2008, That Subsection (d) be, and is hereby, added to Section 8-3 of the Code of Fauquier County as follows:
(d) Elderly and/or disabled persons qualified for the exemption from real estate taxes pursuant to this Article shall not be exempt from the Bethel Academy Service District Tax imposed pursuant to Sections 8-56 through 8-61 of the Code of Fauquier County.