{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3850.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3850.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3850.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3850.html"}],"law_id":75987,"edition_id":1,"section_id":75987,"structure_id":16717,"section_number":"58.1-3850","catch_line":"Creation of local technology zones","history":"1995, c. 397; 1996, c. 830; 1997, c. 168; 2002, c. 449.","full_text":"A\n\nAny city, county or town may establish, by ordinance, one or more technology zones. Each locality may grant tax incentives and provide certain regulatory flexibility in a technology zone.B\n\nThe tax incentives may be provided for up to ten years and may include, but not be limited to: (i) reduction of permit fees; (ii) reduction of user fees; and (iii) reduction of any type of gross receipts tax. The extent and duration of such incentive proposals shall conform to the requirements of the Constitutions of Virginia and of the United States.C\n\nThe governing body may also provide for regulatory flexibility in such zone which may include, but not be limited to: (i) special zoning for the district; (ii) permit process reform; (iii) exemption from ordinances; and (iv) any other incentive adopted by ordinance, which shall be binding upon the locality for a period of up to ten years.D\n\nEach locality establishing a technology zone pursuant to this section may also adopt a local enterprise zone development taxation program for the technology zone as provided in § 58.1-3245.12.E\n\nThe establishment of a technology zone shall not preclude the area from also being designated as an enterprise zone.","order_by":null,"text":{"0":{"id":272789,"text":"Any city, county or town may establish, by ordinance, one or more technology zones. Each locality may grant tax incentives and provide certain regulatory flexibility in a technology zone.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":272790,"text":"The tax incentives may be provided for up to ten years and may include, but not be limited to: (i) reduction of permit fees; (ii) reduction of user fees; and (iii) reduction of any type of gross receipts tax. The extent and duration of such incentive proposals shall conform to the requirements of the Constitutions of Virginia and of the United States.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":272791,"text":"The governing body may also provide for regulatory flexibility in such zone which may include, but not be limited to: (i) special zoning for the district; (ii) permit process reform; (iii) exemption from ordinances; and (iv) any other incentive adopted by ordinance, which shall be binding upon the locality for a period of up to ten years.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":272792,"text":"Each locality establishing a technology zone pursuant to this section may also adopt a local enterprise zone development taxation program for the technology zone as provided in § 58.1-3245.12.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":272793,"text":"The establishment of a technology zone shall not preclude the area from also being designated as an enterprise zone.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":16717,"edition_id":1,"name":"Local Technology Zone","identifier":"9","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 04:35:31","date_modified":"2026-06-26 04:35:31","permalink":{"id":258651,"object_type":"structure","relational_id":16717,"identifier":"9","token":"58.1\/III\/38\/9","url":"\/58.1\/III\/38\/9\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","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":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":75987,"structure_id":16717,"section_number":"58.1-3850","catch_line":"Creation of local technology zones","url":"\/58.1-3850\/","token":"58.1\/III\/38\/9\/58.1-3850","metadata":false}],"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3850\/","history_text":"

This law was first created in 1995. The record of its establishment is cataloged in chapter 397<\/a> 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. It has been modified 3 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 1996, chapter 830<\/a>; in 1997, chapter 168<\/a>; in 2002, chapter 449<\/a>.<\/p>","references":[{"id":79170,"section_number":"58.1-3221","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures","order_by":null,"url":"\/58.1-3221\/"},{"id":82762,"section_number":"58.1-3245.12","catch_line":"Local enterprise zone program for technology, defense, or green development zones","order_by":null,"url":"\/58.1-3245.12\/"}],"refers_to":false,"permalink":{"id":258653,"object_type":"law","relational_id":75987,"identifier":"58.1-3850","token":"58.1\/III\/38\/9\/58.1-3850","url":"\/58.1-3850\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3850\/","token":"58.1\/III\/38\/9\/58.1-3850","dublin_core":{"Title":"Creation of local technology zones","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3850","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any city, county or town may establish, by ordinance<\/span>, one or more technology zones. Each locality may grant tax incentives and provide certain regulatory flexibility in a technology zone. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax incentives may be provided for up to ten years and may include, but not be limited to: (i) reduction of permit fees; (ii) reduction of user fees; and (iii) reduction of any type of gross receipts tax. The extent and duration of such incentive proposals shall conform to the requirements of the Constitutions of Virginia and of the United States. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The governing body may also provide for regulatory flexibility in such zone which may include, but not be limited to: (i) special zoning for the district; (ii) permit process reform; (iii) exemption from ordinances<\/span>; and (iv) any other incentive adopted by ordinance<\/span>, which shall be binding upon the locality for a period of up to ten years. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Each locality establishing a technology zone pursuant to this section may also adopt a local enterprise zone development taxation program for the technology zone as provided in § 58.1-3245.12<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The establishment of a technology zone shall not preclude the area from also being designated as an enterprise zone. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCREATION OF LOCAL TECHNOLOGY ZONES (\u00a7 58.1-3850)\n\nA. Any city, county or town may establish, by ordinance, one or more technology\nzones. Each locality may grant tax incentives and provide certain regulatory\nflexibility in a technology zone.\n\nB. The tax incentives may be provided for up to ten years and may include, but\nnot be limited to: (i) reduction of permit fees; (ii) reduction of user fees;\nand (iii) reduction of any type of gross receipts tax. The extent and duration\nof such incentive proposals shall conform to the requirements of the\nConstitutions of Virginia and of the United States.\n\nC. The governing body may also provide for regulatory flexibility in such zone\nwhich may include, but not be limited to: (i) special zoning for the district;\n(ii) permit process reform; (iii) exemption from ordinances; and (iv) any other\nincentive adopted by ordinance, which shall be binding upon the locality for a\nperiod of up to ten years.\n\nD. Each locality establishing a technology zone pursuant to this section may\nalso adopt a local enterprise zone development taxation program for the\ntechnology zone as provided in § 58.1-3245.12.\n\nE. The establishment of a technology zone shall not preclude the area from also\nbeing designated as an enterprise zone.\n\nHISTORY: 1995, c. 397; 1996, c. 830; 1997, c. 168; 2002, c. 449.","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}}