Code of Virginia - Title 58.1 Taxation - Section 58.1-3405 Service charge on real property exempted by international law or treaty, etc

§ 58.1-3405. Service charge on real property exempted by international law or treaty, etc

The governing body of any county, city or town is hereby authorized to impose and collect a service charge on the owners of all real estate within its jurisdiction which is exempted from local real estate taxation by international law or by any treaty, international agreement or statute under the United States Constitution.

Such service charge shall be calculated as provided in § 58.1-3400, and shall be based on the assessed value of the real estate and the amount which the county, city or town expends for those services for which the applicable law, treaty, agreement or statute permits a charge to be imposed. The service charge shall be based on the amount expended in the fiscal year preceding the year such charge is assessed. The governing body may impose a service charge of a lower amount than authorized or no service charge, as it may determine in the exercise of its legislative power.

(Code 1950, § 58-16.2:1; 1979, c. 337; 1984, c. 675.)

Sections:  Previous  58.1-3400  58.1-3401  58.1-3402  58.1-3403  58.1-3404  58.1-3405  58.1-3406  58.1-3407  Next

Last modified: April 16, 2009