2013-09 ORDINANCE NO. 2013-09
AN ORDINANCE AMENDING AND READOPTING CHAPTER 90, ARTICL II,
DIVISION 1, SECTION 90-33 OF THE CODE OF THE CITY OF FAIRFA
VIRGINIA, PERTAINING TO CLASSIFICATION AND TAXATION OF CER AIN
REAL PROPERTY IN THE CITY OF FAIRFAX USED FOR OR ZONED F II R
COMMERCIAL AND INDUSTRIAL PURPOSES, AND TO ESTABLISH A AX
RATE ON SUCH REAL PROPERTY FOR THE 2013 TAX YEAR, REVENUI S
FROM WHICH WOULD BE USED EXCLUSIVELY FOR TRANSPORTATI•N
PURPOSES THAT BENEFIT THE CITY OF FAIRFAX
BE IT ORDAINED, by the City Council of the City of Fairfax, Virginia, that Cha ter 90,
Article II, Division 1, Section 90-33 of the Code of the City of Fairfax, Virginia, is hereby
amended and readopted in its entirety as follows:
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Sec. 90-33. Classification and taxation of certain commercial and industrial real
property in the City of Fairfax for transportation purposes.
(a) Beginning January 1, 2008, and for each tax year thereafter, and solely for the purposes of
imposing the tax authorized pursuant to Code of Virginia § 58.1-3221.3, all taxable real
property in the city used for or zoned to permit commercial or industrial uses is hereby
declared to be a separate class of real property for local taxation.
(b) Such classification of real property shall exclude all residential uses and all mu ifamily
residential uses, including but not limited to single family residential units, coop ratives,
condominiums, townhouses, apartments, or homes in a subdivision when leased on unit by
unit basis even though these units may be part of a larger building or parcel of re 1 estate
containing more than four residential units. 1
(c) In addition to all other taxes and fees permitted by law, the real property herein pecially
classified under subsection (a) may be subject to an amount of real property tax, in ad ition to
such amount(s) otherwise authorized by law, at a rate imposed annually by the city c uncil by
ordinance; such rate not to exceed $0.125 per $100.00 of assessed value.
(d) Upon appropriation d U a ro riation by the city council, all revenues generated from the additi nal real
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property tax imposed in accordance with subsection (c) shall be used exclus. ely for
transportation purposes that benefit the city.
(e) The additional real property tax imposed under this Section shall be levied, adm nistered,
enforced, and collected in the same manner as set forth in title Code of Virginia, t tle 58.1,
subtitle III, for the levy, administration, enforcement, and collection of local axes. 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 accordance with the provisions of this Section.
(f) That all commercial and industrial property classified for taxation pursuant to this section
shall be taxed at a rate of $0.055 per $100.00 of assessed valuation of real e tate and
improvements thereon, said levy to be imposed for the calendar year beginning on anuary 1,
2013, and due and payable in the same manner as other real property taxes and le lies of the
city.
This ordinance shall be effective as of January 1, 2013, as provided by law.
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INTRODUCED: April 23, 2013
PUBLIC HEARING: May 1, 2013 Ca"-"
ENACTED: May 1, 2013 C7
Mayor
S2 8` l3
Date
ATTEST:
City Clerk
Votes
Councilman DeMarco Aye
Councilman Drummond Aye
Councilman Greenfield Aye
Councilman Meyer Aye
Councilmember Schmidt Aye
Councilman Stombres Aye'
II
II
II
II
III