                                 CODE OF VIRGINIA

AUTHORITY OF CITY TO PROVIDE FOR ASSESSMENT AND TAXATION OF REAL ESTATE IN NEWLY
ANNEXED AREA (§ 58.1-3232)

The council of any city may adopt an ordinance to provide for the assessment and
taxation of only the real estate in an area newly annexed to such city in accord
with the provisions of this article. All of the provisions of this article shall
be applicable to such ordinance, except that if the county from which such area
was annexed has in operation an ordinance hereunder, the ordinance of such city
may be adopted at any time prior to April 1 of the year for which such ordinance
will be effective, and applications from landowners may be received at any time
within thirty days of the adoption of the ordinance in such year. If such
ordinance is adopted after the date specified in § 58.1-3231, the ranges of
suggested values made by the State Land Evaluation Advisory Council for the
county from which such area was annexed are to be considered the value
recommendations for such city. An ordinance adopted under the authority of this
section shall be effective only for the tax year immediately following
annexation.

HISTORY: Code 1950, § 58-769.6:1; 1976, c. 58; 1984, c. 675.