58.1-3713.3 - Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances. - Virginia Statutes

§ 58.1-3713.3. Validation of local coal and gas severance tax ordinances andlocal coal and gas road improvement tax ordinances.

A. All ordinances adopted pursuant to §§ 58.1-3712 and 58.1-3713 prior toOctober 1, 1989, shall be valid as if they had been enacted as of January 1,1985, as long as similar ordinances had been validly enacted under thepredecessor provisions to §§ 58.1-3712 and 58.1-3713 and in substantialcompliance therewith. Any such local tax ordinances are declared to bevalidly adopted and enacted as of January 1, 1985, notwithstanding thefailure of the locality to change the reference in the local tax ordinanceafter the enactment of this title, effective January 1, 1985.

B. All ordinances adopted pursuant to §§ 58.1-3712, 58.1-3713 and 58.1-3713.4prior to January 1, 2001, shall be valid and presumed to include all theprovisions of §§ 58.1-3712, 58.1-3713 and 58.1-3713.4 as long as suchordinances were in substantial compliance therewith at the time of theiradoption.

(1989, c. 380; 2001, cc. 294, 303.)