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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>82762</law_id><section_number>58.1-3245.12</section_number><catch_line>Local enterprise zone program for technology, defense, or green development zones</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="1" identifier="4.2">Local Enterprise Zone Development Taxation Program</unit></structure><text>
						<section><p>The governing body of any county, city, or town may also adopt a <span class="dictionary">local enterprise zone</span> development taxation program for a technology zone, as described in &#xA7;&#xA0;<a class="law" title="Creation of local technology zones" href="/58.1-3850/">58.1-3850</a>, a defense production and support services zone, as described in &#xA7;&#xA0;<a class="law" title="Creation of local defense production zones" href="/58.1-3853/">58.1-3853</a>, or a green development zone, as described in &#xA7;&#xA0;<a class="law" title="Creation of local green development zones" href="/58.1-3854/">58.1-3854</a>, located within its boundaries, regardless of whether such technology zone, defense production and support services zone, or green development zone has been designated by the Governor as an enterprise zone pursuant to Chapter 49 (&#xA7;&#xA0;<a class="law" title="Short title" href="/59.1-538/">59.1-538</a> et seq.) of Title 59.1. Such program for a technology zone, defense production and support services zone, or green development zone shall be adopted by local <span class="dictionary">ordinance</span>. All other provisions in this article as they relate to a <span class="dictionary">local enterprise zone</span> development taxation program for <span class="dictionary">enterprise zones</span> shall apply to such program for technology, defense production and support services, or green development zone.</p></section></text><history>2002, c. 449; 2005, cc. 863, 884; 2011, cc. 875, 877; 2012, c. 91; 2017, c. 27.</history><metadata></metadata></law>
