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VIRGINIA STATUTES AND CODES
5.1-9.1 - Certain privately owned airports declared to be works of public improvement; exemption from local taxation authorized.
§ 5.1-9.1. Certain privately owned airports declared to be works of publicimprovement; exemption from local taxation authorized.
(a) Any public use privately owned airport in this Commonwealth, or anyimprovements made thereto, which is open to the public at no charge and whichhas been licensed by the Department is hereby declared to be a work ofinternal improvement.
(b) The governing body of any city, town or county in this Commonwealth isauthorized to exempt from local taxation, as an inducement to their location,the runways and taxiways of any privately owned, public use airport, which isavailable to the public at no charge and which has been licensed by theDepartment.
(Code 1950, § 5-9.1; 1966, c. 221; 1970, c. 717; 1979, c. 272; 1980, c. 721.)