Sponsor:                                                   Board of Supervisors Meeting Date:
Paul S. McCulla, County Attorney                                 June 16, 2003

Staff Lead:                                                                 Department:
Paul S. McCulla                                                           County Attorney


An 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, which is scheduled for June 16, 2003 .

Requested Action of the Board of Supervisors:

Consider adoption of attached Ordinance.

Financial Impacts Analysis:

No fiscal impact from the Code change.  The impact would come from follow-on decisions.

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