Code of Virginia - Title 58.1 Taxation - Section 58.1-3666 Wetlands and riparian buffers

§ 58.1-3666. Wetlands and riparian buffers

Wetlands, as defined herein, that are subject to a perpetual easement permitting inundation by water, and riparian buffers, as defined herein, that are subject to a perpetual easement permitting inundation by water, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation.

"Riparian buffer" means an area of trees, shrubs or other vegetation, subject to a perpetual easement permitting inundation by water, that is (i) at least thirty-five feet in width, (ii) adjacent to a body of water, and (iii) managed to maintain the integrity of stream channels and shorelines and reduce the effects of upland sources of pollution by trapping, filtering, and converting sediments, nutrients, and other chemicals.

"Wetlands" means an area that is inundated or saturated by surface or ground water at a frequency or duration sufficient to support, and that under normal conditions does support, a prevalence of vegetation typically adapted for life in saturated soil conditions, and that is subject to a perpetual easement permitting inundation by water.

(1998, c. 516.)

Sections:  Previous  58.1-3619  58.1-3620  58.1-3621  58.1-3622  58.1-3650  58.1-3650.1  58.1-3651  58.1-3660  58.1-3660.1  58.1-3661  58.1-3662  58.1-3663  58.1-3664  58.1-3665  58.1-3666

Last modified: April 3, 2009