RESOLUTION

A RESOLUTION TO AMEND THE BOARD OF SUPERVISOR'S

POLICY ON EXEMPTIONS FROM TAXATION

            WHEREAS, on September 3, 1996 , the Board of Supervisors of Fauquier County adopted a policy on exemptions from taxation; and

            WHEREAS, pursuant to the aforesaid policy, the Board of Supervisors recommends to the General Assembly whether real and/or personal property located within Fauquier County be exempt from taxation; and

            WHEREAS, pursuant to Virginia Code §58.1-3651, the General Assembly has delegated the authority to determine whether real and/or personal property will be exempt from taxation by classification or designation by ordinance adopted by the Board of Supervisors; and

            WHEREAS, the Board of Supervisor's policy on exemptions from taxation needs to be revised in accordance with the General Assembly's delegation; now, therefore, be it

RESOLVED by the Fauquier County Board of Supervisors this 19th of May, 2003, That September 3, 1996 policy on exemptions from taxation be, and is hereby, revised to read as follows:

A POLICY OF THE BOARD OF SUPERVISORS OF FAUQUIER COUNTY

ON REQUESTS FOR RESOLUTIONS IN SUPPORT

OF EXEMPTIONS FROM TAXATION

Exemption from Taxation

It shall be the policy of the Board of Supervisors to not support consider requests for exemption from taxation unless when:

(a)        the entity has received three consecutive annual donations on or after July 1, 1996, from the County reimbursing the organization for real and personal property taxes; or

(b)        the entity is one to which the County is unable to make a donation, but can be exempted from real or personal property taxes;

(c)        entities requesting Board support consideration of an exemption from taxation shall be given a copy of the Board's policy on donations.