20030909 r-03-30RESOLUTION NO. R-03-30
A RESOLUTION AMENDING RESOLUTION NO. R-02-54 TO EXTEND THE
MORATORIUM ON TAX EXEMPTION REQUESTS FOR EXEMPTION BY
DESIGNATION TO ALL TAX EXEMPTION REQUESTS WITHIN THE
DISCRETION OF THE CITY AS PROVIDED IN VIRGINIA CODE SECTION
58.1-3651.
WHEREAS, prior to January 1, 2003, the General Assembly had the authority to
exempt property used for religious, charitable, patriotic, historical, benevolent, cultural, or
public park and playground purposes from real or personal property taxes by designation or
classification; and
WHEREAS, on October 22, 2002, due to current and projected fiscal constraints, the
City Council adopted Resolution No. R-02-54, which established a moratorium on forwarding
tax exemption requests to the General Assembly for consideration; and
WHEREAS, effective January 1, 2003, Article X, Section 6(a)(6) of the Constitution
of Virginia was amended to provide that localities may by ordinance exempt property from
real and personal property taxes by designation or classification; and
WHEREAS, in order to implement the Constitutional amendment, the General
Assembly has enacted Code of Virginia § 58.1-3651, effective January 1, 2003, which
provides that localities may by designation or classification exempt from real or personal
property taxes, or both, by ordinance, the real or personal property, or both, owned by a
nonprofit organization that uses such property for religious, charitable, patriotic, historical,
benevolent, cultural, or public park and playground purposes; and
WHEREAS, the City Council desires to amend Resolution No.R-02-54 to extend the
moratorium on tax exemption requests to all tax exemption requests within the discretion of
the City as provided in Code of Virginia § 58.1-3651, including those requests related to
exemption by classification.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Fairfax that the City Council hereby amends Resolution No.R-02-54 to extend the moratorium
on tax exemption requests to all tax exemption requests within the discretion of the City as
provided in Code of Virginia § 58.1-3651, including those requests related to exemption by
classification.
NOW, THEREFORE, BE IT FURTHER RESOLVED by the City Council of of
the City of Fairfax that the moratorium shall be in effect until June 30, 2004, unless changed
prior thereto by the City Council.
ADOPTED this 9th day of September, 2003.
Attest:
City Clerk
Vote
J. Cross
J. Greenfield
G. Lyon
G. Rasmussen
S. Silverthome
P. Winter
Aye
Aye
Aye
Aye
Aye
Aye