2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 32 Real Property Tax (58.1-3200 thru 58.1-3389)
58.1-3245.12 Local enterprise zone program for technology zones
58.1-3245.12. Local enterprise zone program for technology zones.
The governing body of any county, city, or town may also adopt a local enterprise zone development taxation program for a technology zone, as described in 58.1-3850, or a defense production zone, as described in 58.1-3853, located within its boundaries, regardless of whether such technology zone or defense production zone has been designated by the Governor as an enterprise zone pursuant to Chapter 49 ( 59.1-538 et seq.) of Title 59.1. Such program for a technology zone or defense production zone shall be adopted by local ordinance. All other provisions in this article as they relate to a local enterprise zone development taxation program for enterprise zones shall apply to such program for technology or defense production zones.
(2002, c. 449; 2005, cc. 863, 884; 2011, cc. 875, 877.)
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