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.
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.
Structure Code of Virginia
Chapter 34 - Payments in Lieu of Real Property Taxation
§ 58.1-3400. Service charge on certain real property
§ 58.1-3401. Valuation of property; calculation of service charge
§ 58.1-3402. Exemptions from service charge
§ 58.1-3403. Property owned by the Commonwealth
§ 58.1-3404. Notice to Governor; notice to institution of higher education
§ 58.1-3405. Service charge on real property exempted by international law or treaty, etc.
§ 58.1-3406. Apportionment of payments received from Tennessee Valley Authority in lieu of taxes