                                 CODE OF VIRGINIA

SERVICE CHARGE ON REAL PROPERTY EXEMPTED BY INTERNATIONAL LAW OR TREATY, ETC (§
58.1-3405)

The governing body of any county, city or town is hereby authorized to impose
and collect a service charge on the owners of all real estate within its
jurisdiction which is exempted from local real estate taxation by international
law or by any treaty, international agreement or statute under the United States
Constitution.
		Such service charge shall be calculated as provided in § 58.1-3400, and shall
be based on the assessed value of the real estate and the amount which the
county, city or town expends for those services for which the applicable law,
treaty, agreement or statute permits a charge to be imposed. The service charge
shall be based on the amount expended in the fiscal year preceding the year such
charge is assessed. The governing body may impose a service charge of a lower
amount than authorized or no service charge, as it may determine in the exercise
of its legislative power.

HISTORY: Code 1950, § 58-16.2:1; 1979, c. 337; 1984, c. 675.