The council of any city or town to which territory has been added may, by ordinance, allow a lower rate of taxation to be imposed for a period not to exceed ten years after the effective date of the annexation upon the real estate or any portion thus added to its corporate limits, than is imposed on similar property within its limits at the time such territory was added.
Such differences in the rate of taxation hereafter shall be established annually and shall bear a reasonable relationship to differences between nonrevenue-producing governmental services giving land urban character which are furnished in the area added as compared to other areas in the city or town.
1970, c. 37, § 15.1-1047.1; 1971, Ex. Sess., c. 36; 1985, c. 478; 1997, c. 587.
Structure Code of Virginia
Title 15.2 - Counties, Cities and Towns
Chapter 32 - Boundary Changes of Towns and Cities
§ 15.2-3200. Boundaries of cities and towns to remain as established until changed
§ 15.2-3202. Ordinance for annexation by city or town; appointment of special court
§ 15.2-3204. Notice of motion; service and publication
§ 15.2-3205. Additional parties
§ 15.2-3207. Pretrial conference; matters considered
§ 15.2-3208. Assistance of state agencies
§ 15.2-3209. Hearing and decision
§ 15.2-3210. Boundary line where territory fronts on river, bay, etc.
§ 15.2-3211. Powers of court and rules of decision; terms and conditions
§ 15.2-3212. Determination of value of public improvements
§ 15.2-3213. Declining to accept annexation on terms and conditions imposed by court
§ 15.2-3215. County reimbursement for town annexation proceedings
§ 15.2-3216. Proceedings not to fail for technical or procedural defects or errors
§ 15.2-3217. Court granting annexation to exist for 10 years
§ 15.2-3218. Continued existence of court under certain conditions
§ 15.2-3219. Reduced taxation on real estate in territory added to corporate limits
§ 15.2-3220. Mandamus and prohibition
§ 15.2-3221. Appeals; how heard
§ 15.2-3222. What order to be entered by the Supreme Court or the Court of Appeals
§ 15.2-3223. What order and proceedings clerk to certify, and where same shall be recorded; fees
§ 15.2-3227. Annexation proceedings final for 10 years
§ 15.2-3228. County not to be reduced to insufficient area, population or sources of revenue
§ 15.2-3229. Annexation of whole town
§ 15.2-3230. Article not applicable to consolidation of two cities
§ 15.2-3231. Agreements between towns and counties authorized; effect; provisions
§ 15.2-3232. Hearing before Commission on Local Government required; notice
§ 15.2-3233. Adoption of agreement
§ 15.2-3234. Inability to agree; petition to Commission on Local Government
§ 15.2-3236. Council may enact ordinance
§ 15.2-3238. What court may do
§ 15.2-3239. Certification of real estate list
§ 15.2-3240. Transfer of registration records
§ 15.2-3242. Parties defendant and publication of such petition
§ 15.2-3243. Hearing and order upon such petition