{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-3219.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-3219.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-3219.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-3219.html"}],"law_id":58153,"edition_id":1,"section_id":58153,"structure_id":14197,"section_number":"15.2-3219","catch_line":"Reduced taxation on real estate in territory added to corporate limits","history":"1970, c. 37, \u00a7 15.1-1047.1; 1971, Ex. Sess., c. 36; 1985, c. 478; 1997, c. 587.","full_text":"The council of any city or town to which territory has been added may, by ordinance, allow a lower rate of taxation to be imposed for a period not to exceed ten years after the effective date of the annexation upon the real estate or any portion thus added to its corporate limits, than is imposed on similar property within its limits at the time such territory was added.\n\t\tSuch differences in the rate of taxation hereafter shall be established annually and shall bear a reasonable relationship to differences between nonrevenue-producing governmental services giving land urban character which are furnished in the area added as compared to other areas in the city or town.","order_by":null,"text":{"0":{"id":213100,"text":"The council of any city or town to which territory has been added may, by ordinance, allow a lower rate of taxation to be imposed for a period not to exceed ten years after the effective date of the annexation upon the real estate or any portion thus added to its corporate limits, than is imposed on similar property within its limits at the time such territory was added.\n\t\tSuch differences in the rate of taxation hereafter shall be established annually and shall bear a reasonable relationship to differences between nonrevenue-producing governmental services giving land urban character which are furnished in the area added as compared to other areas in the city or town.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14197,"edition_id":1,"name":"Annexation","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14196,"metadata":{},"date_created":"2026-06-26 03:47:14","date_modified":"2026-06-26 03:47:14","permalink":{"id":157029,"object_type":"structure","relational_id":14197,"identifier":"1","token":"15.2\/III\/32\/1","url":"\/15.2\/III\/32\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14196,"edition_id":1,"name":"Boundary Changes of Towns and Cities","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":13062,"metadata":{},"date_created":"2026-06-26 03:47:14","date_modified":"2026-06-26 03:47:14","permalink":{"id":157027,"object_type":"structure","relational_id":14196,"identifier":"32","token":"15.2\/III\/32","url":"\/15.2\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13062,"edition_id":1,"name":"Boundary Adjustments and Changes of Status of Counties, Cities and Towns","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:44:12","date_modified":"2026-06-26 03:44:12","permalink":{"id":156919,"object_type":"structure","relational_id":13062,"identifier":"III","token":"15.2\/III","url":"\/15.2\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55382,"structure_id":14197,"section_number":"15.2-3200","catch_line":"Boundaries of cities and towns to remain as established until changed","url":"\/15.2-3200\/","token":"15.2\/III\/32\/1\/15.2-3200","metadata":false},{"id":59036,"structure_id":14197,"section_number":"15.2-3201","catch_line":"Temporary restrictions on granting of city charters, filing annexation notices, institutions of annexation proceedings, and county immunity proceedings","url":"\/15.2-3201\/","token":"15.2\/III\/32\/1\/15.2-3201","metadata":false},{"id":61095,"structure_id":14197,"section_number":"15.2-3202","catch_line":"Ordinance for annexation by city or town; appointment of special court","url":"\/15.2-3202\/","token":"15.2\/III\/32\/1\/15.2-3202","metadata":false},{"id":86092,"structure_id":14197,"section_number":"15.2-3203","catch_line":"Petition by voters of adjacent territory, or governing body of adjacent county or town, for annexation; voluntary agreement by governing body to reject annexation","url":"\/15.2-3203\/","token":"15.2\/III\/32\/1\/15.2-3203","metadata":false},{"id":68591,"structure_id":14197,"section_number":"15.2-3204","catch_line":"Notice of motion; service and publication","url":"\/15.2-3204\/","token":"15.2\/III\/32\/1\/15.2-3204","metadata":false},{"id":58157,"structure_id":14197,"section_number":"15.2-3205","catch_line":"Additional parties","url":"\/15.2-3205\/","token":"15.2\/III\/32\/1\/15.2-3205","metadata":false},{"id":59962,"structure_id":14197,"section_number":"15.2-3206","catch_line":"Conflicting petitions for same territory; petition seeking territory lying in two or more counties; procedure","url":"\/15.2-3206\/","token":"15.2\/III\/32\/1\/15.2-3206","metadata":false},{"id":60706,"structure_id":14197,"section_number":"15.2-3207","catch_line":"Pretrial conference; matters considered","url":"\/15.2-3207\/","token":"15.2\/III\/32\/1\/15.2-3207","metadata":false},{"id":86591,"structure_id":14197,"section_number":"15.2-3208","catch_line":"Assistance of state agencies","url":"\/15.2-3208\/","token":"15.2\/III\/32\/1\/15.2-3208","metadata":false},{"id":82850,"structure_id":14197,"section_number":"15.2-3209","catch_line":"Hearing and decision","url":"\/15.2-3209\/","token":"15.2\/III\/32\/1\/15.2-3209","metadata":false},{"id":78006,"structure_id":14197,"section_number":"15.2-3210","catch_line":"Boundary line where territory fronts on river, bay, etc","url":"\/15.2-3210\/","token":"15.2\/III\/32\/1\/15.2-3210","metadata":false},{"id":78982,"structure_id":14197,"section_number":"15.2-3211","catch_line":"Powers of court and rules of decision; terms and conditions","url":"\/15.2-3211\/","token":"15.2\/III\/32\/1\/15.2-3211","metadata":false},{"id":77661,"structure_id":14197,"section_number":"15.2-3212","catch_line":"Determination of value of public improvements","url":"\/15.2-3212\/","token":"15.2\/III\/32\/1\/15.2-3212","metadata":false},{"id":84741,"structure_id":14197,"section_number":"15.2-3213","catch_line":"Declining to accept annexation on terms and conditions imposed by court","url":"\/15.2-3213\/","token":"15.2\/III\/32\/1\/15.2-3213","metadata":false},{"id":67908,"structure_id":14197,"section_number":"15.2-3214","catch_line":"Costs","url":"\/15.2-3214\/","token":"15.2\/III\/32\/1\/15.2-3214","metadata":false},{"id":68243,"structure_id":14197,"section_number":"15.2-3215","catch_line":"County reimbursement for town annexation proceedings","url":"\/15.2-3215\/","token":"15.2\/III\/32\/1\/15.2-3215","metadata":false},{"id":55866,"structure_id":14197,"section_number":"15.2-3216","catch_line":"Proceedings not to fail for technical or procedural defects or errors","url":"\/15.2-3216\/","token":"15.2\/III\/32\/1\/15.2-3216","metadata":false},{"id":78542,"structure_id":14197,"section_number":"15.2-3217","catch_line":"Court granting annexation to exist for 10 years","url":"\/15.2-3217\/","token":"15.2\/III\/32\/1\/15.2-3217","metadata":false},{"id":83032,"structure_id":14197,"section_number":"15.2-3218","catch_line":"Continued existence of court under certain conditions","url":"\/15.2-3218\/","token":"15.2\/III\/32\/1\/15.2-3218","metadata":false},{"id":58153,"structure_id":14197,"section_number":"15.2-3219","catch_line":"Reduced taxation on real estate in territory added to corporate limits","url":"\/15.2-3219\/","token":"15.2\/III\/32\/1\/15.2-3219","metadata":false},{"id":84911,"structure_id":14197,"section_number":"15.2-3220","catch_line":"Mandamus and prohibition","url":"\/15.2-3220\/","token":"15.2\/III\/32\/1\/15.2-3220","metadata":false},{"id":80539,"structure_id":14197,"section_number":"15.2-3221","catch_line":"Appeals; how heard","url":"\/15.2-3221\/","token":"15.2\/III\/32\/1\/15.2-3221","metadata":false},{"id":66778,"structure_id":14197,"section_number":"15.2-3222","catch_line":"What order to be entered by the Supreme Court or the Court of Appeals","url":"\/15.2-3222\/","token":"15.2\/III\/32\/1\/15.2-3222","metadata":false},{"id":71173,"structure_id":14197,"section_number":"15.2-3223","catch_line":"What order and proceedings clerk to certify, and where same shall be recorded; fees","url":"\/15.2-3223\/","token":"15.2\/III\/32\/1\/15.2-3223","metadata":false},{"id":76192,"structure_id":14197,"section_number":"15.2-3224","catch_line":"Commissioner of revenue for the county to certify list of real estate in annexed territory to commissioner of revenue","url":"\/15.2-3224\/","token":"15.2\/III\/32\/1\/15.2-3224","metadata":false},{"id":56194,"structure_id":14197,"section_number":"15.2-3225","catch_line":"County or district officers resident in annexed territory to remain in office; reelection","url":"\/15.2-3225\/","token":"15.2\/III\/32\/1\/15.2-3225","metadata":false},{"id":59682,"structure_id":14197,"section_number":"15.2-3226","catch_line":"Redistricting and elections in city or town following annexation; registration and transfer of registration of voters in annexed territory","url":"\/15.2-3226\/","token":"15.2\/III\/32\/1\/15.2-3226","metadata":false},{"id":76459,"structure_id":14197,"section_number":"15.2-3227","catch_line":"Annexation proceedings final for 10 years","url":"\/15.2-3227\/","token":"15.2\/III\/32\/1\/15.2-3227","metadata":false},{"id":60831,"structure_id":14197,"section_number":"15.2-3228","catch_line":"County not to be reduced to insufficient area, population or sources of revenue","url":"\/15.2-3228\/","token":"15.2\/III\/32\/1\/15.2-3228","metadata":false},{"id":71498,"structure_id":14197,"section_number":"15.2-3229","catch_line":"Annexation of whole town","url":"\/15.2-3229\/","token":"15.2\/III\/32\/1\/15.2-3229","metadata":false},{"id":72086,"structure_id":14197,"section_number":"15.2-3230","catch_line":"Article not applicable to consolidation of two cities","url":"\/15.2-3230\/","token":"15.2\/III\/32\/1\/15.2-3230","metadata":false}],"previous_section":{"id":83032,"structure_id":14197,"section_number":"15.2-3218","catch_line":"Continued existence of court under certain conditions","url":"\/15.2-3218\/","token":"15.2\/III\/32\/1\/15.2-3218","metadata":false},"next_section":{"id":84911,"structure_id":14197,"section_number":"15.2-3220","catch_line":"Mandamus and prohibition","url":"\/15.2-3220\/","token":"15.2\/III\/32\/1\/15.2-3220","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-3219\/","history_text":"<p>This law was first created in 1970. The record of its establishment is cataloged in chapter 37 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1970 \u201cActs\u201d aren\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1985, chapter 478; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":157107,"object_type":"law","relational_id":58153,"identifier":"15.2-3219","token":"15.2\/III\/32\/1\/15.2-3219","url":"\/15.2-3219\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-3219\/","token":"15.2\/III\/32\/1\/15.2-3219","dublin_core":{"Title":"Reduced taxation on real estate in territory added to corporate limits","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-3219","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">council<\/span> of any <span class=\"dictionary\">city<\/span> or <span class=\"dictionary\">town<\/span> to which territory has been added may, by <span class=\"dictionary\">ordinance<\/span>, allow a lower rate of taxation to be imposed for a period not to exceed ten years after the effective date of the annexation upon the real estate or any portion thus added to its corporate limits, than is imposed on similar property within its limits at the time such territory was added.\n\t\tSuch differences in the rate of taxation hereafter shall be established annually and shall bear a reasonable relationship to differences between nonrevenue-producing governmental services giving land urban character which are furnished in the area added as compared to other areas in the <span class=\"dictionary\">city<\/span> or <span class=\"dictionary\">town<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREDUCED TAXATION ON REAL ESTATE IN TERRITORY ADDED TO CORPORATE LIMITS (\u00a7\n15.2-3219)\n\nThe council of any city or town to which territory has been added may, by\nordinance, allow a lower rate of taxation to be imposed for a period not to\nexceed ten years after the effective date of the annexation upon the real estate\nor any portion thus added to its corporate limits, than is imposed on similar\nproperty within its limits at the time such territory was added.\n\t\tSuch differences in the rate of taxation hereafter shall be established\nannually and shall bear a reasonable relationship to differences between\nnonrevenue-producing governmental services giving land urban character which are\nfurnished in the area added as compared to other areas in the city or town.\n\nHISTORY: 1970, c. 37, \u00a7 15.1-1047.1; 1971, Ex. Sess., c. 36; 1985, c. 478;\n1997, c. 587.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}