2009-09
ORDINANCE NO. 2009-09
AN ORDINANCE AJVlENDING AND READOPTING CHAPTER 90, ARTICLE II,
DIVISION 1, SECTION 90-33 OF THE CODE OF THE CITY OF FAIRFAX,
VIRGINIA, PERTAINING TO CLASSIFICATION AND TAXATION OF CERTAIN
REAL PROPERTY IN THE CITY OF F AIRFAX USED FOR OR ZONED FOR
COJVlJVlERCIAL AND INDUSTRIAL PURPOSES, AND TO ESTABLISH A 'I AX
RATE ON SUCH REAL PROPERTY FOR THE 2009 TAX YEAR, REVENUES
FROJVl VVRICH VVOULD BE USED EXCLUSIVELY FOR TRANSPORTATION
PURPOSES THAT BENEFIT TFl:E CITY OF F AIRF AX
BE IT ORDAINED, by the City Council of the City at' Fairfax, Virginia, that Chapter 90,
Article II" Division 1,. Section 90-33 of the Code or the City of Fairfax". Virginia,. is hereby
amended and readopted in its entirety as folloV'V"s:
Sec. 90-33. Classifica."tion.. and t-axa-tion of certain commercial and industrial real
property in .-he Ci"ty of Fairfax:Cor t:ransporta"tion purposes.
(a) Beginning JaITL1-ary 1,. 2008". and ror each tax year thereafter". and solely ror the
purposes or imposing the tax authorized pursuant to Section 58.1-3221.3 or the Code of
Virginia". all taxable real property in the city used ror or zoned to permit commercial or
industrial uses is hereby declared to be a separate class or real property ror local taxation.
(b) Such classification of real property shall exclude all residential uses and all
multifamily residential uses", including but not limited to single family residential units..
cooperatives", condominiums", tovv-nhouses", apartments", or homes in a subdivision VV"hen leased
on a unit by unit basis even though these units may be part of a larger building or parcel of
real estate containing more than four (4) residential units.
(c) In addition to all other taxes and fees permitted by lav..r.. the real property herein
specially classified under Subsection 90-33(a) may be subject to an amount of real property
tax.. in addition to such amormt(s) othervv-ise authorized by lavv-", at a rate imposed annually by
the city council by ordinance; such rate not to exceed $0.25 per $100 of assessed value.
(d) Upon appropriation by the city council", all revenues generated from the
additional real property tax imposed in accordance v..rith Subsection 90-33(c) shall be used
exclusively for transportation purposes that benef"1t the city.
(e) The additional real property tax imposed under this Section shall be levied..
administered", enforced", and collected in the same manner as set forth in Subtitle III of Title
58.1 of the Code of Virginia", for the levy", administration", enforcement", nnd collection of local
taxes. In addition.. the city assessor shall separately assess and set forth upon city"s land book
the fair market value of that portion of property that is defined as a separate class of real
property for local taxation in accordnnce vv-ith the provisions of this Section.
(f) That all commercial and industrial property classified for taxation pursuant to
this Section 90-33 shall be taxed at a rate of$0.08 per $100 of assessed valuation or real estate
and improvements thereon", said levy to be imposed for the calendar year beginning on
January 1.. 2009", and due and payable in the same manner as other real property taxes and
levies of the city.
This ordinance shall be effective as of January 1.. 2009.. as provided by lavv-.
INTRODUCED: April 14, 1009
PUBLIC HEARING: April 28, 2009
ENACTED: April 28, 2009
ATTEST:
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Vote
Councilwoman Cross Nay
Councilman Drummond Aye
Councilman Greenfield Aye
Councilman Meyer Aye
Councilman Rasmussen Aye
Councilman Stombres Nay
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