2007-23
ORDINANCE NO. 2007-23
AN ORDINANCE AlVIENDING CHAPTER 90, ARTICLE II, DIVISION 1 OF THE
CODE OF THE CITY OF FAIRFAX:, VIRGINIA, TO ADD A NE"'" SECTION 90-33
PERTAINING TO CLASSIFICATION AND TAX:ATION OF CERTAIN
COlVIlVIERCIAL AND INDUSTRIAL REAL PROPERTY IN THE CITY OF
FAIRFAX: FOR TRANSPORTATION PURPOSES
BE IT ORDAINED, by the City Council of the City of Fairfax, Virginia, that Chapter 90,
Article II.. Division 1 of the Code of the City of Fairfax,. Virginia,. is hereby amended to insert
a ne'\.V Section 90-33,. ~hich shall read in its entirety as follovvs:
Sec. 90-33. Classificat:ion and t:axat:ion o,C certain commercial and indust:rial real
property in t:he Cit:yoC Fairfax Cor t:ransport:at:ion purposes.
(a) :Beginning January 1.. 2008, and for each tax year thereafter.. and solely for the
purposes of imposing t.he tax authorized pursuant to Section 58.1-3221.2 of 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 oIrcal property for local taxation.
(b) Such classification orrea] property shall exclude all residential uses and all
multifamily residential uses,. including but not limited to single family residential uses and all
multifamily residential uses,. including but not limited to single family residential units,.
cooperatives,. condominiums, tovvnhouses, apartments, or homes in a subdivision vvhen leased
on a unit by unit basis even though these units may be part of a larger building or parcel or
real estate containing more than four residential uni1:s.
(c) In addition to all other taxes and fees permitted by la-V\!", the real property herein
specially classified under Section 90-33(a) may be su.bject to an amount of real property 1:ax,.
in addition 1:0 such amount(s) othervvise authorized by la"VV,. at a rate imposed annually by the
city council; such rate not to exceed $0.25 per $100 or assessed value.
(d) Upon appropriation by the city council, all revenues generated Tram the
additional real property tax imposed in accordance V\l'"ith Section 90-33(c) shall be used
exclusively ror transportation purposes that benefit the city.
(e) The addi1:ional 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,. and collection of local
taxes. In addition, the city assessor shall separately assess and set forth u.pon city"s land book
the fair market value of that portion of property that is defined as a separate class or real
property for local taxation in accordance V\l'"ith the provisions orthis Section.
This ordinance shall become effective on January 1,2008,. as provided by lavv.
INTRODUCED: October 23, 2007
PUBLIC HEARING: November 13,2007
ENACTED: November 13,2007
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City Clerk /
VOTE:
CouncilV\l'"oman Cross
Councilman Greenfield
CouncilV\l'"oman Lyon
Councilman Rasmusse.n
Councilman Silverthome
Councilmember V\Tinter
Aye
Aye
Aye
Aye
Aye
Aye