ORDINANCE

AN ORDINANCE AMENDING CHAPTER 8 OF THE CODE OF

FAUQUIER COUNTY TO ADD ARTICLE XVI ENTITLED

“PROPERTY EXEMPT FROM TAXATION”

            WHEREAS, prior to January 1, 2003, determinations of whether property was exempted from taxation by classification or designation were made by the Virginia General Assembly, after recommendation by the governing body wherein the property was located; and

            WHEREAS, on January 1, 2003, the General Assembly, by adoption of Virginia Code §58.1-3651, delegated the authority to determine whether real and/or personal property would be exempt from taxation by classification or designation to local governing bodies; and

            WHEREAS, Chapter 8 of the Fauquier County Code requires amendment to add Article XVI entitled Property Exempt From Taxation; and

WHEREAS, after due notice and public hearing, the Board of Supervisors has determined it to be in the best interests of the citizens of Fauquier County to amend Chapter 8 of the Code of Fauquier County to add Article XVI related to properties exempt from taxation; now, therefore, be it

            ORDAINED by the Fauquier County Board of Supervisors this ______ day of _____________ 2003, That Chapter 8 of the Code of Fauquier County be, and is hereby, amended add Article XVI entitled Property Exempt From Taxation, to read as follows:

ARTICLE XVI

PROPERTY EXEMPT FROM TAXATION

Section 8-53.  

A.        Property exempt from taxation, real and/or personal property of an organization hereinafter designated by this Section within this Article and used by such organizations exclusively for a religious, charitable, patriotic, historical, benevolent, cultural or public park and playground purposes set forth in Article X, Section 6(a)(6) of the Constitution of Virginia, the particular purpose for which such section is classified as being specifically set forth within a section, shall be exempt from taxation so long as such organization is operated for profit and the property so exempt is used in accordance with the purpose for which the organization is classified.  In addition, such exemption may be revoked in accordance with the provisions of Virginia Code § 58.1-3605.

B.         Exemptions of property from taxation under this Article should be strictly construed in accordance with the provisions of Article X, Section 6(f) of the Constitution of Virginia.

 

C.        The following properties have been designated as tax exempt by the Virginia General Assembly: 

Exempt Entity                                             Locality         Code Reference      Acts of the Assembly

Blue Ridge Christian Home, Inc                                   Fauquier County     58.1-3650.580                   (1994, c. 380)

F.O.R.E., Inc.,                                                       Fauquier County     58.1-3650.169                   (1984, c.529)

Family and Child Services of Washington , D.C. , Inc.          Fauquier County     58.1-3650.673                   (1996, c. 751)

Fauquier Habitat for Humanity, Inc.,                             Fauquier County     58.1-3650.614                   (1995, cc. 606, 618)

Fauquier Health Services Corporation,                          Fauquier County     58.1-3650.310                   (1988, c. 664)

Fauquier Hospital, Inc.,                                            Fauquier County     58.1-3650.191                   (1985, c. 614)

Fauquier Temporary Family Shelter, Inc.,                       Fauquier County     58.1-3650.529                   (1993, c. 821)

Health Dynamics, Inc.,                                             Fauquier County     58.1-3650.309                   (1988, c. 664)

Healthcare Development Corporation,                           Fauquier County     58.1-3650.311                        (1988, c. 664)

Meadow Outdoors Foundation, Inc.,                            Fauquier County     58.1-3650.172                   (1984, c.546.)

Remington Home, Inc.,                                             Fauquier County     58.1-3650.747                   (1997, c. 373)

Save the Railroad Station, Inc.,                                              Fauquier County     58.1-3650.671                   (1996, c. 751)

 

D.        The following properties have been designated as tax exempt by the Board of Supervisors of Fauquier County: