Sponsor:                                               Board of Supervisors Meeting Date:

Paul S. McCulla, County Attorney                                 May 19, 2003

Staff Lead:                                                                 Department:

Paul S. McCulla                                                           County Attorney

Topic:  A Resolution Directing the County Administrator to Schedule a Public Hearing on a Proposed Ordinance Amending Chapter 8 of the Fauquier County Code to

Add Article XVI Entitled Property Exempted From Taxation

Topic Description:

Prior to January 1, 2003, determinations of whether real and/or personal property would be exempted from taxation by classification or designation were made by the General Assembly, after recommendation by the Board of Supervisors in which the property to be exempted was located.  On January 1, 2003, the General Assembly, by adopting Virginia Code 58.1-3651, transferred to local governing bodies the authority to determine whether or not property located within its jurisdictional boundaries would be exempt from taxation by classification or designation.  As a result of this delegation of authority, Chapter 8 of the Fauquier County Code requires an amendment to add Article XVI, entitled Property Exempt from Taxation.  Prior to the adoption of an ordinance amending Chapter 8, the Board of Supervisors is required to give due notice and hold a public hearing.

Requested Action of the Board of Supervisors:

Consider adoption of attached resolution.

Financial Impacts Analysis:


Identify any other Departments, Organizations or Individuals that would be affected by this request:
Commissioner of Revenue