2006 Code of Virginia § 58.1-3405 - Service charge on real property exempted by international law or treaty, etc

58.1-3405. Service charge on real property exempted by international law ortreaty, etc.

The governing body of any county, city or town is hereby authorized to imposeand collect a service charge on the owners of all real estate within itsjurisdiction which is exempted from local real estate taxation byinternational law or by any treaty, international agreement or statute underthe United States Constitution.

Such service charge shall be calculated as provided in 58.1-3400, and shallbe based on the assessed value of the real estate and the amount which thecounty, city or town expends for those services for which the applicable law,treaty, agreement or statute permits a charge to be imposed. The servicecharge shall be based on the amount expended in the fiscal year preceding theyear such charge is assessed. The governing body may impose a service chargeof a lower amount than authorized or no service charge, as it may determinein the exercise of its legislative power.

(Code 1950, 58-16.2:1; 1979, c. 337; 1984, c. 675.)