                                 CODE OF VIRGINIA

SERVICE CHARGE ON CERTAIN REAL PROPERTY (§ 58.1-3400)

Notwithstanding the provisions of Chapter 36 (§ 58.1-3600 et seq.) of this
title relating to the exemption of property from taxation, the governing body of
any county, city or town is authorized to impose and collect a service charge
upon the owners of all real estate situated within its jurisdiction which is
exempted from property taxation under subdivision A 1, except property owned by
the Commonwealth, and subdivisions A 3, A 4 and A 7 of § 58.1-3606,
subdivisions A 2 through A 7 of § 58.1-3607 and all sections in Articles 3 (§
58.1-3609 et seq.), 4 (§ 58.1-3650 et seq.), and 4.1 (§ 58.1-3651) of Chapter
36 of this title.
		The service charge may be imposed only if the commissioner of revenue or other
assessing officer for such locality, prior to imposing the service charge,
publishes and lists all exempt real estate in the land books of such locality,
in the same manner as is taxable real estate.

HISTORY: Code 1950, § 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c.
444; 1975, c. 646; 1976, c. 427; 1981, c. 602; 1982, c. 641; 1984, c. 675; 2004,
c. 557.