§ 58.1-3605. Triennial application for exemption; removal by local governing body
The governing body of any county, city or town, after giving sixty days' written notice, may require by local ordinance any entity, except the Commonwealth, any political subdivision of the Commonwealth, or the United States, which owns real and personal property exempt pursuant to this chapter to file triennially an application with the appropriate assessing officer as a requirement for retention of the exempt status of the property. Such application shall show the ownership and usage of such property and shall be filed within the next sixty days preceding the tax year for which such exemption, or the retention thereof, is sought.
The local governing body may submit to the General Assembly a list of those organizations whose property is designated as tax exempt under § 58.1-3650.1 et seq. which the local governing body wants to remove from its exempt property list. Legislation including such a list must be introduced no later than the first calendar day of any session of the General Assembly unless requested by the Governor.
(Code 1950, § 58-14.2; 1975, c. 613; 1984, c. 675; 1995, c. 346.)Sections: Previous 58.1-3600 58.1-3601 58.1-3602 58.1-3603 58.1-3604 58.1-3605 58.1-3605.1 58.1-3606 58.1-3606.1 58.1-3607 58.1-3608 58.1-3609 58.1-3610 58.1-3611 58.1-3612 Next
Last modified: April 16, 2009