58.1-3400 - Service charge on certain real property. - Virginia Statutes

§ 58.1-3400. Service charge on certain real property.

Notwithstanding the provisions of Chapter 36 (§ 58.1-3600 et seq.) of thistitle relating to the exemption of property from taxation, the governing bodyof any county, city or town is authorized to impose and collect a servicecharge upon the owners of all real estate situated within its jurisdictionwhich is exempted from property taxation under subdivision A 1, exceptproperty owned by the Commonwealth, and subdivisions A 3, A 4 and A 7 of §58.1-3606, subdivisions A 2 through A 7 of § 58.1-3607 and all sections inArticles 3 (§ 58.1-3609 et seq.), 4 (§ 58.1-3650 et seq.), and 4.1 (§58.1-3651) of Chapter 36 of this title.

The service charge may be imposed only if the commissioner of revenue orother assessing officer for such locality, prior to imposing the servicecharge, publishes and lists all exempt real estate in the land books of suchlocality, in the same manner as is taxable real estate.

(Code 1950, § 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444;1975, c. 646; 1976, c. 427; 1981, c. 602; 1982, c. 641; 1984, c. 675; 2004,c. 557.)