CHAPTER 62. TAXATION
*Cross reference(s) - Businesses, ch. 18.
State law reference(s) - Authority to impose taxes, generally, Code of Virginia, Sec. 58.1-3000 et seq.
Article I. In General
Sec.
62-1. Tax rates.
Sec.
62-2. Late payment of county taxes.
Sec.
62-3. Penalty for nonpayment of tax.
Sec.
62-4. Fees for collection of delinquent taxes and other charges.
Sec. 62-5. Penalty for failure to file tangible personal property, machinery and tools, merchants' capital and mobile homes reporting forms by May 1 of each year.
Article II. Real Estate Tax
Div. 1 Real Estate Tax Relief for Elderly and Disabled Persons
Sec.
62-31. Title.
Sec.
62-32. Definitions.
Sec.
62-33. Administrator designated.
Sec.
62-34. Tax exemption generally.
Sec.
62-35. Qualifications for exemption.
Sec.
62-36. Exemption amount.
Sec.
62-37. Application for exemption.
Div. 2. Tax Exemptions for Certain Rehabilitated Residential Real Estate
Sec.
62-38. Title.
Sec.
62-39. Definitions.
Sec.
62-40. Policy and intent.
Sec.
62-41. Eligibility.
Sec.
62-42. Amount of exemption.
Sec.
62-43. Period of exemption.
Sec.
62-44. True value to be shown on land books.
Sec.
62-45. Application for exemption; requirement for permits and verification.
Sec.
62-46. Duty of commissioner of revenue.
Sec.
62-47. Assessment methods.
Sec.
62-48. Rules and regulations.
Sec.
62-49. Education and promotion.
Div. 3. Tax Exemptions for Certain Rehabilitated Commercial and Industrial Real
Estate.
Sec.
62-50. Title.
Sec.
62-51. Definitions.
Sec.
62-52. Policy and intent.
Sec.
62-53. Eligibility.
Sec.
62-54. Amount of exemption.
Sec.
62-55. Period of exemption.
Sec.
62-56. True value to be shown on land books.
Sec.
62-57. Application for exemption; requirement for permits and verification.
Sec.
62-58. Duty of commissioner of revenue.
Sec.
62-59. Assessment methods.
Sec.
62-60. Rules and regulations.
Sec.
62-60.5. Education and promotion.
Div. 4. Special Tax Assessment for Agricultural Real Estate
Sec. 62-60.6. Findings.
Sec. 62-60.7. Application for special assessment fees.
Sec. 62-60.8. Determination of use value and assessment.
Sec. 62-60.9. Taxation based on qualifying use.
Sec. 62-60.10. Delinquent taxes.
Sec. 62-60.11. Change in use, zoning or area; roll-back taxes.
Sec. 62-60.12. Failure to report changes; misstatements in application.
Sec. 62-60.13. Application of Title 58.1 of the Code of Virginia.
Sec. 62-60.14. Effective date.
Article III. Motor Vehicles
Sec.
62-61. License plate, tag or decal prerequisite to driving motor vehicle
on highways in county.
Sec.
62-62. Levy of license tax.
Sec.
62-63. Persons deemed residents of county.
Sec.
62-64. Amount of license fee.
Sec.
62-65. License tax year.
Sec.
62-66. Application for license; issuance, attachment, etc., of plates,
tags or decals; selling, etc., plates, tags or decals.
Sec.
62-67. Payment of personal property taxes prerequisite to issuance of license.
Sec.
62-68. Treasurer to purchase plates, tags or decals; design thereof.
Sec.
62-69. Procedure when license plate, tag or decal is lost; proration of
license tax.
Sec.
62-70. Transfer of license plates, tags, decals from vehicle to vehicle.
Sec.
62-71. Tax paid into general fund; treasurer to furnish commissioner of
revenue list of licenses sold.
Sec.
62-72. Penalty.
Sec.
62-73. Issuance of windshield decals, license plates.
Sec.
62-74. Enforcement by Virginia State Police; disposition of revenues.
Article IV. County Bank Franchise Tax
Sec.
62-96. Definitions.
Sec.
62-97. Imposition of tax.
Sec.
62-98. Filing of return; payment of tax.
Sec.
62-99. Penalty for failure to comply.
Article V. Enhanced Emergency 9-1-1 Telephone Service
Sec.
62-121. Findings.
Sec.
62-122. Special tax imposed.
Sec.
62-123. Scope; notification and jurisdictional provisions.
Article VI. Recordation Tax
Sec.
62-146. Tax imposed.
Sec.
62-147. Collection.
Article VII. County Sales Tax
Sec.
62-171. Levy.
Sec.
62-172. Administration and collection.
ARTICLE I. IN GENERAL
Beginning January 1, 2004 until December 31, 2004, the following tax rates shall apply in the county:
(1) Real estate tax.... $0.44 per $100.00
assessed value
(2) Personal property.... $1.52 per $100.00 assessed value
(3) Machinery and tools.... $1.52 per $100.00 assessed value
(4) Merchants capital.... $1.00 per $100.00 assessed value
Public Service Corporations
(1) Real Estate.... $0.44 per $100.00
of assessed value
(2) Personal Property.... $1.52 per $100.00 of assessed value
(Mo. of 6-30-88; Mo. of 6-29-95; Ord. of 6-27-96(1); Ord. of 6-26-97(2); Ord of 6-25-98(1); Ord. of 6-28-01; Ord. of 6-27-02)
Sec. 62-2. Late payment of county taxes.
(a) Any person failing to pay any county levies on or before December 5 shall incur a penalty thereon of ten percent, which shall be added to the amount of taxes or levies due from such taxpayer, which, when collected by the treasurer, shall be accounted for in his settlements. No penalty shall be imposed for failure to pay any tax if such failure was not in any way the fault of the taxpayer.
(b) This section is enacted pursuant to authority of Code of Virginia, Sec. 58.1-3916.
(Ord. of 6-28-77)
Sec. 62-3. Penalty for nonpayment of tax.
(a) Interest at the rate of ten percent per annum from June 30 of the year next following the assessment year shall be collected upon the principal and penalties of all county levies and taxes then remaining unpaid, which penalty and interest shall be collected and accounted for by the officers charged with the duty of collecting such taxes and levies along with the principal sum thereof.
(b) This enacted section is pursuant to authority granted by the General Assembly of Virginia, set out in Code of Virginia, Sec. 58.1-3916.
(Ord. of 10-28-80; Ord. of 6-19-86)
Sec. 62-4. Fees for collection of delinquent taxes and other charges.
(a) There is hereby imposed on every delinquent taxpayer owing taxes or other charges to Lancaster County a fee of 20 percent of the amount of the taxes and other charges collected therefrom to cover the administrative costs and reasonable attorney's or collection agency's fees as actually contracted for by the treasurer or other duly authorized official of Lancaster County.
(b) The administrative costs herein imposed shall be in addition to all penalties and interest, and shall not exceed $20.00 for taxes collected subsequent to the filing of a warrant or other appropriate legal document but prior to judgment, and $25.00 for taxes collected subsequent to judgment.
(c) No tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under Sec. 58.1-3980 of the Code of Virginia, 1950, as amended, and as the same is limited pursuant to the provisions of Sec. 58.1-3958 of the Code of Virginia, 1950, as amended.
(d) This section is enacted pursuant to the authority of Sec. 58.1-3958 of the Code of Virginia, 1950, as amended and is effective immediately upon adoption.
(Ord of 2-26-98)
Sec. 62-5. Penalty for failure to file tangible personal property, machinery and tools, merchants' capital and mobile homes reporting forms by May 1 of each year.
The county board of supervisors hereby ordains the imposition of a penalty for failure to file tangible personal property, machinery and tools, merchants' capital and mobile home reporting forms by May 1 of each year.
This section imposes a penalty for not filing reporting forms for tangible personal property, machinery and tools, merchant's capital and mobile homes by the May 1 deadline in any year. This penalty is at a rate of ten percent of the tax assessed or $10.00, whichever is greater.
Requirement to file returns. Any person having taxable personal property, machinery and tools, merchants' capital or mobile homes on January 1 of any year shall file a return thereof with the Lancaster County Commissioner of the Revenue in accordance with Code of Virginia (1950), § 58.1-3518, as amended. Such returns shall be filed by May 1 of each year.
Notice to taxpayers. The commissioner of the revenue shall ensure that the forms used to file a return of tangible personal property, machinery and tools, merchant's capital or mobile homes contains a statement notifying the taxpayer that failure to file the return by May 1 of each year will result in a penalty being imposed for the failure to do so.
Penalty for failure to file by May 1 of any year. A penalty shall be assessed for any tangible personal property, machinery and tools, merchant's capital or mobile homes return filed after the May 1 deadline of any year. The penalty shall total ten percent of the tax assessed or $10.00, whichever is greater. Any such penalty when so assessed shall become part of the tax.
Exceptions to the assessment of a penalty. Penalty for failure to file a return shall not be imposed if such failure was not the fault of the taxpayer. The responsibility to make the determination of fault shall be delegated to the commissioner of the revenue.
Extension of time for filing. The county board of supervisors may provide for a reasonable extension of time, not to exceed 90 days, for filing returns on tangible personal property, machinery and tools, merchants' capital and mobile homes whenever good cause exists. A record of every such extension shall be maintained. If any taxpayer, who has been granted an extension of time for filing his return, fails to file the return within the extended time, his case shall be treated the same as if no extension had been granted.
(Ord. of 11-27-01)
Editor's note - The effective date of § 62-5 shall be Jan. 1, 2002.
State law reference(s) - Authority, Code of Virginia, (1950), § 58.1-3916.
*State law reference(s) - Exemptions for the elderly and disabled, Code of Virginia, Sec. 58.1-3210 et seq.
DIVISION 1. REAL ESTATE TAX RELIEF FOR ELDERLY AND DISABLED PERSONS
This division may be cited as the "Real estate tax relief for elderly and disabled persons ordinance."
(Ord. of 11-25-91, Sec. 1-1)
The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Affidavit means the real estate tax exemption affidavit.
Commissioner of the revenue means the commissioner of the revenue of the county or his duly authorized deputies or agent.
Dwelling means the sole residence of the person or persons claiming exemption.
Exemption means exemption from the real estate tax of the county, according to the provisions of this article.
Income means income from whatever source derived, including but not limited to, social security payments, inheritance, gifts, gains from the sale or exchange of assets, proceeds of insurance, welfare receipts and benefits under the Virginia Supplemental Retirement System.
Net combined financial worth means the fair market value of all assets, tangible or intangible, legal or equitable, of the owner or owners, and the spouse of any owner, less the liabilities of such person or persons, but excluding the value of the dwelling and the land, as provided in section 62-35(3). Such term includes, but is not limited to, the cash surrender value of any life insurance policy owned by such person or persons.
Permanently and totally disabled. A person shall be deemed permanently and totally disabled if he is so certified as required in section 62-35(1) and is found by the commissioner of the revenue to be unable to engage in any substantial gainful activity by reason of any medically determined physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person's life.
Property means real, personal, legal and equitable property.
Taxable year means the calendar year, from January 1 until December 31, for which exemption is claimed.
(Ord. of 11-25-91, art. 3)
Cross reference(s) - Definitions and rules of construction generally, Sec. 1-2.
Sec. 62-33. Administrator designated.
The commissioner of the revenue is hereby designated to administer this division per the Code of Virginia.
(Ord. of 11-25-91, Sec. 1-2)
Sec. 62-34. Tax exemption generally.
Real estate, or any portion thereof, owned by and occupied as the sole dwelling of a person or persons not less than 65 years of age, or a person who is determined to be permanently and totally disabled as provided herein, shall be exempt from real estate taxes in the amounts as set forth elsewhere in this division.
(Ord. of 11-25-91, art. 2)
Sec. 62-35. Qualifications for exemption.
Elderly or disabled exemptions may be granted for any tax year following the date that the head of the household or his spouse occupying such dwelling and owning title or partial title thereto reaches the age of 65 years and in addition:
(1) If such person is under 65 years of age, a certification shall be required by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, a sworn affidavit by two medical doctors licensed to practice medicine in the commonwealth, to the effect that such person is permanently and totally disabled, and that at least one of the medical doctors has physically examined the applicant.
(2) The total combined income during the immediately preceding calendar year from all sources of the owners of the dwelling living therein and of the owners' relatives living in the dwelling shall not exceed $10,000.00, provided that the first $2,500.00 of the income of each relative, other than the spouse, of the owner or owners, who is living in the dwelling, shall not be included in such total.
(3) The net combined financial worth, including equitable interests, as of December 31 of the immediately preceding calendar year, of the owner, and of the spouse of the owner, excluding the value of the dwelling and the land not exceeding one acre, upon which it is situated, shall not exceed $50,000.00, excluding home furnishings, such as furniture, household appliances and other items typically used in a home.
(Ord. of 11-25-91, art. 4)
Any person or persons qualifying for an exemption shall be exempt from taxation of real estate based on income to the extent indicated herewith:
|
Total combined income |
Percent exempt from tax |
|
$ 5,007.00 or less |
100 |
|
5,008.00 to $ 7,507.00 |
80 |
|
7,508.00 to $ 10,013.00 |
60 |
|
10,014.00 to $12,500.00 |
40 |
|
12,501.00 and above |
0 |
The board of supervisors will consider the U.S. Government's Bureau of Labor Statistics Consumer Price Index (CPI) for the period ending December 31 of the year previous to the establishment of the annual real estate tax levy and adjust the income exemption amounts based on the CPI increase or decrease.
(Ord. of 11-25-91, art. 5; Ord. of 8-22-96(1))
Sec. 62-37. Application for exemption.
(a) Any person or persons claiming an exemption shall file every three years with the commissioner of the revenue, on forms to be supplied by the county, an affidavit setting forth the names of the related persons occupying such real estate, and stating that the total combined income from all sources of the person or persons as specified in section 62-35 does not exceed the limits prescribed in this article. During the two-year period between the filing of aforesaid affidavits, any person who has so qualified shall file an annual certification that no information contained on the last preceding affidavit has changed to violate the limitations and conditions set forth herein. The certification shall be filed on forms supplied by the county at the time and place specified in this division.
(b) Such affidavit or certification shall be filed on or after February 1, but not later than May 1, of each year in which an exemption is sought. Affidavits or certificates not received in the commissioner of the revenue's office by May 1 of each year shall lose eligibility for tax relief for that year.
(c) The commissioner of the revenue shall also make such further inquiry of persons seeking such exemption, requiring answers under oath, as may be reasonably necessary to determine qualifications therefor as specified in this article. In addition, certified tax returns shall be produced by the applicant to establish income or financial worth.
(d) Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which the affidavit is filed and having the effect of exceeding or violating the limitations and conditions provided herein shall nullify any exemption for the then current taxable year and the taxable year immediately following. A prorated exemption shall be provided for the portion of the taxable year during which the taxpayer qualified for the exemption. And in addition, a change in ownership to a spouse less than 65 years of age and not totally and permanently disabled which resulted solely from the death of the qualified spouse shall result in a prorated exemption for the then current taxable year. Such prorated portion shall be determined by multiplying the amount of the exemption by a fraction wherein the number of complete months of the year such property was properly eligible for such exemption is the numerator and the number 12 is the denominator.
(Ord. of 11-25-91, art. 6)
DIVISION 2. TAX EXEMPTIONS FOR CERTAIN REHABILITATED RESIDENTIAL REAL ESTATE
This division may be cited as the "Tax exemptions for certain rehabilitated residential real estate" ordinance.
(Ord. of 6-25-98(2))
For the purpose of this division, the following words and phrases shall have the following meanings, unless clearly indicated to the contrary.
Assessor. The term assessor shall mean the real estate assessor for the County of Lancaster.
Base value. The term base value shall mean the assessed value of the structure as of January 1 of the year in which the rehabilitation begins.
Dwelling. The term dwelling shall mean any structure which is designed for use for residential purposes except hotels, boardinghouses, lodginghouses, tourist cabins, motels, apartment houses, manufactured homes, campers, camping trailers, and travel trailers.
Improvements. The term improvements shall mean those repairs or maintenance which raise to a better quality or condition those features or attributes already held by the dwelling and shall not include additions or changes which make the property more valuable through construction that increases the gross floor area of the residence by more than 400 square feet.
Restoration. The term restoration shall mean a putting or bringing back into a former, normal state.
Structure. The term structure shall mean anything constructed or erected, the use of which requires permanent location on the ground, or attachment to something having a permanent location on the ground, except utility poles.
Vacant land. The term vacant land shall mean any undeveloped area on a parcel containing an eligible dwelling which is outside the footprint of that dwelling and shall include the footprint of previous structures or dwellings which have been demolished.
(Ord. of 6-25-98(2))
Sec. 62-40. Policy and intent.
It is the purpose of this division to implement the provisions of ' 58.1-3220 of the Code of Virginia to permit the County of Lancaster to allow a partial real estate tax exemption for substantially rehabilitated residential dwellings. The preservation, restoration and maintenance of dwellings within Lancaster County is a priority of the Board of Supervisors. These dwellings are vital to the integrity of the county. The exemption will provide an economic incentive for improvement of such real estate by the owners and will help to prevent the deterioration and vacation thereof which is harmful to the health, safety and welfare of the county.
(Ord. of 6-25-98(2))
Residential dwellings shall be deemed to be eligible when a structure which is no less than 50 years of age has been so improved as to increase the assessed value of the dwelling by no less than 50 percent. Only those improvements which contribute to the restoration of such dwelling shall be deemed eligible for exemption and none of the following shall be considered eligible:
(1) Construction upon vacant land.
(2) Situations in which a structure has been completely demolished or the gross floor area of a structure has been reduced by 75 percent.
(3) Improvements which are not permitted to a dwelling within an historical overlay zone or which would be in contradiction to agreements made to qualify any dwelling for designation as an historic place or which would disqualify said dwelling from such designation.
(Ord. of 6-25-98(2))
Sec. 62-42. Amount of exemption.
The exemption provided for in this division shall be an amount equal to 100 percent of any increase in assessed value resulting from the rehabilitation of the residential dwelling, as determined by the commissioner of revenue or other assessing official then having responsibility therefor, and this amount only shall be applicable to any subsequent assessment or reassessment.
(Ord. of 6-25-98(2))
Sec. 62-43. Period of exemption.
The exemption from taxation granted by this division shall commence on January 1, of the calendar year following completion of the rehabilitation, and shall run with the real estate for a period of five years.
(Ord. of 6-25-98(2))
Sec. 62-44. True value to be shown on land books.
Nothing contained in this division shall be construed so as to permit the commissioner of revenue to list upon the land book any reduced value due to the exemption provided in this division.
(Ord. of 6-25-98(2))
Sec. 62-45. Application for exemption; requirement for permits and verification.
(a) Application for such exemption shall be made in writing to the commissioner of revenue, upon such form and containing such information as the commissioner of revenue may require.
(b) No property shall be eligible for such exemption unless the appropriate building permits, zoning permits, occupancy permits and any other permits required by law shall have been acquired, and the commissioner of revenue or other assessing officer has verified that the rehabilitation indicated on the application has been completed and meets the criteria established in this article.
(Ord. of 6-25-98(2))
Sec. 62-46. Duty of commissioner of revenue.
It shall be the duty of the commissioner of revenue to clearly mark the tax records so as to identify, by markings, colored cards or other method, the properties to which this exception shall be granted for the benefit of tax assessors and reassessors as well as the general public.
(Ord. of 6-25-98(2))
Sec. 62-47. Assessment methods.
In determining the base value and any increase in the assessed value of a substantially rehabilitated dwelling, the assessor shall employ customary and generally accepted methods of real estate assessment.
(Ord. of 6-25-98(2))
Sec. 62-48. Rules and regulations.
The county administrator or his/her designee may prescribe rules and regulations, consistent with this division, deemed necessary for the effective administration hereof. A copy of such rules and regulations shall be available upon request in the office of the county administrator.
(Ord. of 6-25-98(2))
Sec. 62-49. Education and promotion.
The county administrator or his/her designee shall cause to be published fact sheets regarding this division. Additionally, details of the article shall be published with the HRC and planning and land use office. These offices shall be charged with making eligible persons aware of this exemption as a routine matter when reviewing building permits, occupancy permits, zoning permits, and such other permits required by law as may be applicable to this program.
The Historic Resources Commission shall make every effort to encourage individuals to utilize this exemption as a means of encouragement for the renovation of such properties that:
(1) Have been identified through study as eligible for designation to the state or national registers.
(2) Have been identified as being eligible to become a Lancaster County landmark.
(3) Are valuable to the county, state or nation through their intrinsic historical association.
(4) Are located within an historic overlay zone or historic district.
(Ord. of 6-25-98(2))
DIVISION 3. TAX EXEMPTIONS FOR CERTAIN REHABILITATED COMMERCIAL AND INDUSTRIAL REAL ESTATE
This division may be cited as the "Tax exemptions for certain rehabilitated commercial and industrial real estate" ordinance.
(Ord. of 7-30-98)
For the purpose of this chapter, the following words and phrases shall have the following meanings, unless clearly indicated to the contrary.
Assessor. The term assessor shall mean the real estate assessor for the County of Lancaster.
Base value. The term base value shall mean the assessed value of the structure as of January 1 of the year in which the rehabilitation begins.
Building, commercial or industrial. The term commercial or industrial building shall mean any structure having a roof supported by columns or walls which is located within a C-1, C-2 or M-1 district (or is located in an A-1, A-2, R-1, R-2 or R-3 district as a nonconforming use and/or as a use permitted by special exception from the Board of Supervisors and has received additional approval for any proposed expansion) and is used for activities that involve trade, commerce, barter, exchange, manufacture, processing, marketing, repair, assembly, services, warehousing, office, research and/or development, business or such other activity as may generally be defined as having a commercial or industrial application.
Improvements. The term improvements shall mean those repairs or maintenance which raise to a better quality or condition those features or attributes already held by the building and shall not include additions or changes which make the property more valuable through construction that increases the gross floor area of the building by more than 800 square feet.
Restoration. The term restoration shall mean a putting or bringing back into a former, normal state.
Structure. The term structure shall mean anything constructed or erected, the use of which requires permanent location on the ground, or attachment to something having a permanent location on the ground, except utility poles.
Vacant land. The term vacant land shall mean any undeveloped area on a parcel containing an eligible building which is outside the footprint of that building and shall include the footprint of previous structures or dwellings which have been demolished.
(Ord. of 7-30-98)
Sec. 62-52. Policy and intent.
It is the purpose of this division to implement the provisions of Sec. 58.1-3221 of the Code of Virginia to permit the County of Lancaster to allow a partial real estate tax exemption for substantially rehabilitated commercial and industrial buildings. The restoration, maintenance and reuse of existing commercial and industrial buildings within Lancaster County is a priority of the Board of Supervisors. The exemption will provide an economic incentive for improvement of such real estate by the owners and will help to prevent the deterioration and vacation thereof which is harmful to the health and welfare of the county. It is the intent of Lancaster County to encourage the private sector in the expansion of the existing employment base, creation of new employment and increase of the tax base by reducing the burden of taxation during the period when capital is most needed by private enterprise for investment in land, labor and equipment.
(Ord. of 7-30-98)
Real estate shall be eligible when a building which is no less than 25 years of age, has been so improved as to increase the assessed value of the building by no less than 40 percent. Only those improvements which contribute to the restoration of such structure shall be deemed eligible for exemption and no improvements made upon vacant land nor situations in which a structure has been completely demolished or the gross floor area of a structure has been reduced by 75 percent shall qualify for the exemption.
(Ord. of 7-30-98)
Sec. 62-54. Amount of exemption.
The exemption provided for in this division shall be an amount equal to 100 percent of any increase in assessed value resulting from the rehabilitation of the building, as determined by the commissioner of revenue or other assessing official then having responsibility therefor, and this amount only shall be applicable to any subsequent assessment or reassessment.
(Ord. of 7-30-98)
Sec. 62-55. Period of exemption.
The exemption from taxation granted by this division shall commence on January 1, of the calendar year following completion of the rehabilitation, and shall run with the real estate for a period of ten years.
(Ord. of 7-30-98)
Sec. 62-56. True value to be shown on land books.
Nothing contained in this division shall be construed so as to permit the commissioner of revenue to list upon the land book any reduced value due to the exemption provided in this division.
(Ord. of 7-30-98)
Sec. 62-57. Application for exemption; requirement for permits and verification.
(a) Application for such exemption shall be made in writing to the commissioner of revenue, upon such form and containing such information as the commissioner of revenue may require.
(b) No property shall be eligible for such exemption unless the appropriate building permits, zoning permits, occupancy permits and any other permits required by law shall have been acquired, and the commissioner of revenue or other assessing officer has verified that the rehabilitation indicated on the application has been completed and meets the criteria established in this division.
(Ord. of 7-30-98)
Sec. 62-58. Duty of commissioner of revenue.
It shall be the duty of the commissioner of revenue to clearly mark the tax records so as to identify, by markings, colored cards or other method, the properties to which this exception shall be granted for the benefit of tax assessors and reassessors as well as the general public.
(Ord. of 7-30-98)
Sec. 62-59. Assessment methods.
In determining the base value and any increase in the assessed value of a substantially rehabilitated building, the assessor shall employ customary and generally accepted methods of real estate assessment.
(Ord. of 7-30-98)
Sec. 62-60. Rules and regulations.
The county administrator or his/her designee may prescribe rules and regulations, consistent with this division, deemed necessary for the effective administration hereof. A copy of such rules and regulations shall be available upon request in the office of the county administrator.
(Ord. of 7-30-98)
Sec. 62-60.5. Education and promotion.
The county administrator or his/her designee shall cause to be published fact sheets regarding this division. Additionally, details of the division shall be published with the office of economic development and planning and land use office. These offices shall be charged with making eligible persons aware of this exemption as a routine matter when working with businesses seeking to expand or relocate and when reviewing building permits, occupancy permits, zoning permits, and such other permits required by law as may be applicable to this program. These offices shall additionally be charged with utilizing this exemption as a means of encouraging the private sector to improve facilities, create new jobs and expand existing employment through marketing programs and by any other means which may be appropriate.
(Ord. of 7-30-98)
DIVISION 4. SPECIAL TAX ASSESSMENT FOR AGRICULTURAL REAL ESTATE
The Board of Supervisors of the County of Lancaster, Virginia finds that the preservation of real estate devoted to agricultural uses within its boundaries is in the public interest and, having heretofore adopted a land-use plan, hereby ordains that such real estate shall be assessed and taxed in accordance with the provisions of Article 4 of Chapter 32 of Title 58.1 of the Code of Virginia; the standards prescribed by the commissioner of agriculture and consumer services; and this division.
(Ord. of 6-30-94, § 1)
Sec. 62-60.7. Application for special assessment fees.
(a) Applications for taxation of real estate on the basis of use assessment shall be submitted to the commissioner of the revenue on forms provided by the Virginia Department of Taxation and supplied by the commissioner of the revenue. The application shall include such additional schedules, photographs and drawings as may be required by the commissioner of the revenue.
(b) Application shall be submitted:
(1) At least 60 days preceding the tax year for which such taxation is sought; or
(2) In any year in which a general reassessment is being made, until 30 days have elapsed after the notice of increase in assessment has been mailed to the property owner in accordance with § 58.1-3330 of the Code of Virginia, or 60 days preceding the tax year, whichever is later.
(c) The application shall be signed by all owners of the subject property. An owner of an undivided interest in the property may apply on behalf of owners that are minor or that cannot be located, upon submitting an affidavit attesting to such facts.
(d) A separate application shall be filed for each parcel or tract shown on the land book.
(e) An application fee of $25.00 shall accompany each application.
(f) An application may be filed no more than 60 days after the filing deadline specified in subparagraph (b) above upon payment of a late filing fee in the amount of $50.00.
(g) An application shall be submitted whenever the use or acreage of such land previously approved changes; provided, however, that no application fee shall be required when a change in acreage occurs solely as a result of a conveyance necessitated by governmental action or condemnation of a portion of any land previously approved.
(h) If any tax on the land affected by an application is delinquent when the application is filed, then the application shall not be accepted. Upon payment of all delinquent taxes, interest and penalties relating to such land, the application shall then be treated in accordance with the provisions of this section.
(i) Such property owner must revalidate annually with the commissioner of the revenue any application previously approved. A revalidation form must be made on or before the effective date of the assessment and accompanied with a late filing fee of $50.00.
(Ord. of 6-30-94, § 2)
Sec. 62-60.8. Determination of use value and assessment.
(a) Promptly upon receipt of an application, the commissioner of the revenue shall determine whether the subject property meets the criteria under this division, Article 4 of Chapter 32 of Title 58.1 of the Code of Virginia, and the applicable standards prescribed thereunder by the commissioner of agriculture and consumer services.
(b) Real estate devoted to agricultural use shall consist of a minimum of five acres. The minimum acreage shall be determined by adding together the total area of contiguous real estate excluding recorded subdivision lots titles in the same ownership. For purposes of this section, properties separated only by a public right-of-way are considered contiguous.
(c) If the commissioner of the revenue determines that the property, does meet such criteria, the commissioner shall determine the value of such property for its qualifying use, as well as its fair market value.
(d) In determining whether the subject property meets the criteria for "agricultural use" the commissioner of the revenue may request an opinion from the commissioner of agriculture and consumer services. Upon the refusal of the commissioner of agriculture and consumer services to issue an opinion, or event of an unfavorable opinion which does not comport with standards set forth by the commissioner of agriculture and consumer services, the party aggrieved may seek relief from any circuit court of record wherein the real estate in question is located. If the court finds in his favor it may issue an order which shall serve in lieu of an opinion for the purpose of this division.
(Ord. of 6-30-94, § 3)
Sec. 62-60.9. Taxation based on qualifying use.
The use value and fair market value of any qualifying property shall be placed on the land book before delivery to the treasurer and the tax shall be extended from the use value. Continuation of valuation, assessment and taxation based upon land use shall depend on continuance of the real estate in a qualifying use, continued payment of taxes as required in § 58.1-3235 and compliance with other requirements of Article 4 of Chapter 32 of Title 58.1 of the Code of Virginia, the applicable standards prescribed by the Virginia Commissioner of Agriculture and Consumer Services and this division, and not upon continuance in the same owner of title to the land.
(Ord. of 6-30-94, § 4)
Sec. 62-60.10. Delinquent taxes.
If on April 1 of any year, the taxes for any prior year on any parcel of real property which has special assessment as provided for in this division are delinquent, the treasurer shall send notice of that fact and the general provisions of § 58.1-3235 of the Code of Virginia to the property owner by first-class mail. If after sending such notice, such delinquent taxes remain unpaid on June 1, the treasurer shall notify the commissioner of the revenue who shall remove such parcel from the land use program.
(Ord. of 6-30-94, § 5)
Sec. 62-60.11. Change in use, zoning or area; roll-back taxes.
There is hereby imposed a rollback tax, and interest thereon, in such amounts as may be determined under Virginia Code § 58.1-3237, on real estate which has qualified for assessment and taxation on the basis of use under this division, upon one or more of the following occurrences:
(1) When the use by which it qualified changes to a more intensive use;
(2) When it is rezoned to a more intensive use, as described in § 58.1-3237 of the Code of Virginia; or
(3) When one or more parcels, lots or pieces of land are separated or split off from the real estate, as described in § 58.1-3241 of the Code of Virginia. (Ord. of 6-30-94, § 6)
Sec. 62-60.12. Failure to report changes; misstatements in application.
(a) The owner of any real estate liable for roll-back taxes shall, within 60 days following a change in use, report such change to the commissioner of revenue on such forms as may be prescribed. The commissioner of the revenue shall forthwith determine and assess the roll-back tax, which shall be paid to the treasurer within 30 days of assessment. Upon failure to report within 60 days following such change in use and/or failure to pay within 30 days of assessment, such owner shall be liable for an additional penalty equal to ten per centum of the amount of the roll-back tax and interest, which penalty shall be collected as a part of the tax. In addition to such penalty for failure to make the required report, there is hereby imposed interest of one-half per centum, of the amount of the roll-back tax, interest and penalty, for each month or failure thereof during which the failure continues.
(b) Any person making material misstatement of fact other than a clerical error in any application filed pursuant hereto shall be liable for all taxes, in such amounts and at such times as if such property had been assessed an the basis of fair market value as applied to other real estate, together with interest and penalties; thereon, and shall be further assessed with an additional penalty of 100 per centum of such unpaid taxes. The term "material misstatement of fact" shall have the same meaning as it has under § 58.1-3238 of the Code of Virginia.
(Ord. of 6-30-94, § 7)
Sec. 62-60.13. Application of Title 58.1 of the Code of Virginia.
The provisions of Title 58.1 of the Code of Virginia shall be applicable to local levies and real estate assessments and taxation hereunder mutatis mutandis including without limitation, provisions relating to tax liens and the correction of erroneous assessments, and for such purposes the roll-back taxes shall be considered to be deferred real estate taxes.
(Ord. of 6-30-94, § 8)
Sec. 62-60.14. Effective date.
This division shall be effective for all tax years beginning on and after January 1, 1995.
(Ord. of 6-30-94, § 9)
*Cross reference(s) - Vehicles, ch. 66.
State law reference(s) - Authority to levy motor vehicle license taxes and fees, Code of Virginia, Sec. 46.2-752, 46.2-755.
Sec. 62-61. License plate, tag or decal prerequisite to driving motor vehicle on highways in county.
No motor vehicle subject to a license tax under this article shall be driven on any of the highways of the county unless the requisite license plate, tag or decal has first been obtained.
(Ord. of 1-28-75, Sec. 9-1; Ord. of 11-30-76, Sec. 9-1)
Sec. 62-62. Levy of license tax.
There is hereby imposed, subject to the limitations provided in Code of Virginia, Sec. 46.2-752 and 46.2-755 an annual license tax on each motor vehicle, including but not limited to automobiles, trucks and motorcycles, within this county, outside the incorporated towns, owned by a resident of the county, regularly housed or stored in the county and used or intended to be regularly operated upon the public streets or highways in the county as herein otherwise specifically provided. The provisions of this article shall apply to those persons required to pay a state license tax under the provisions of the Virginia State Motor Vehicle Code and shall not apply to persons exempt under provisions of statutes of the state from payment of a license tax upon motor vehicles, and also shall not apply to any person who does not actually reside in the county in the conduct of his business, occupation or profession, or who is exempt from the payment of such license tax under the provisions of Code of Virginia, Sec. 46.2-755, but shall apply to owners of vehicles which are regularly parked, garaged and used in the conduct of the business, occupation or profession in the county though the owner thereof resides or is domiciled outside the county. The word "reside," as used in this section, shall be construed to mean having a place of abode in the county, irrespective of the intention of any person to return to some residence outside of the county at some future time.
(Ord. of 1-28-75, Sec. 9-2; Ord. of 11-30-76, Sec. 9-2)
Sec. 62-63. Persons deemed residents of county.
For the purpose of this article the term "resident of the county" includes any person who works in the county and spends as many as three nights in the county out of each week.
(Ord. of 1-28-75, Sec. 9-3; Ord. of 11-30-76, Sec. 9-3)
Sec. 62-64. Amount of license fee.
(a) Each motor vehicle, trailer and semitrailer shall be classified and shall be assessed as follows:
(1) Each and every automobile, bus or truck (combination tractor truck, trailer or semitrailer shall be considered as a single unit), a license fee of $20.00 per annum.
(2) Each and every motorcycle, motor scooter or vehicle of like design, a license fee of $12.00 per annum.
(b) Certain licenses issued free of charge.
(1) County licenses shall be issued free of charge for all of the following:
a. Vehicles owned by volunteer rescue squads.
b. Vehicles owned by volunteer fire departments.
c. One vehicle owned by active members of volunteer rescue squads.
d. One vehicle owned by active members of volunteer fire departments.
(2) In the case of active members of volunteer rescue squads and volunteer fire departments, application for such licenses shall be accompanied by written statement of the owner's active membership. The chief administrative officer of each volunteer fire department and volunteer rescue squad shall send to the treasurer a verified list of active members one month before vehicle licenses go on sale in order for a member to qualify. No member shall be issued more than one such license free of charge.
(Ord. of 1-28-75, Sec. 9-4; Ord. of 1-25-77, Sec. 9-4(a); Ord. of 6-30-88, Sec. 9-4(a); Ord. of 11-30-76, Sec. 9-4; Mo. of 10-28-93; Ord. of 6-26-97(3))
State law reference(s) - Authority to issue these licenses free of charge, Code of Virginia, 46.2-752.
The license tax year shall begin on April 1 and end on March 31 of each year.
(Ord. of 1-28-75, Sec. 9-5; Ord. of 3-30-76, Sec. 9-5; Ord. of 11-30-76, Sec. 9-5; Mo. of 10-28-93; Mo. of 2-24-94)
Sec. 62-66. Application for license; issuance, attachment, etc., of plates, tags or decals; selling, etc., plates, tags or decals.
Every person whose duty it is to comply with the provisions of this article shall make application for license upon forms prescribed by the treasurer and at such places as he may designate and, upon payment of required tax, shall be issued as evidence license plates, tags or decals which shall be attached to the front of the vehicle so licensed so as to be readable in a manner similar to the state license tags. Failure to display plates, tags or decals shall be considered a violation even though the license tax has been paid. It shall be unlawful for any person to whom a license plate, tag or decal is issued, upon the payment of any license tax prescribed in this article, to give, loan, rent, sell, assign or transfer such license plate, tag or decal to another or otherwise to permit another to use in any manner such license plate, tag or decal, during the license tax year for which the same is issued.
(Ord. of 1-28-75, Sec. 9-6; Ord. of 11-30-76, Sec. 9-6)
Sec. 62-67. Payment of personal property taxes prerequisite to issuance of license.
No motor vehicle shall be locally licensed until the applicant for such license has produced evidence satisfactory to the treasurer of the county that all personal property taxes of the county upon the motor vehicle to be licensed and any other delinquent motor vehicle personal property taxes properly assessed or assessable against the applicant by the county have been paid.
(Ord. of 1-28-75, Sec. 9-7; Ord. of 11-30-76, Sec. 9-7; Ord. of 4-28-87(1), Sec. 9-7)
Sec. 62-68. Treasurer to purchase plates, tags or decals; design thereof.
(a) The county treasurer is charged with the responsibility of purchasing all license plates, tags or decals.
(b) The words "Lancaster County" together with the numerals indicating the year of the issue shall appear on all license plates, tags or decals issued to residents of the county, as distinguished from residents of any incorporated town within the county which imposes like license fees or taxes.
(c) All regular members of voluntary fire departments in the county shall be issued an appropriate firefighter license plate, tag and/or decal.
(Ord. of 1-28-75, Sec. 9-8; Ord. of 11-30-76, Sec. 9-8)
Sec. 62-69. Procedure when license plate, tag or decal is lost; proration of license tax.
(a) A duplicate plate shall be issued upon affidavit of the applicant that the original plate, tag or decal has been lost, mutilated or destroyed, at a cost as set from time to time by resolution of the board of supervisors.
(b) Only one-half of the license tax prescribed by this article shall be assessed and collected whenever such license tax first becomes assessable during the period beginning on September 30 in any year and ending on December 31 in the same license tax year and only one-third of such license tax shall be assessed and collected whenever such license tax first becomes assessable after December 31 in the same license tax year. Each license so issued during a license tax year shall expire at the end of the license tax year, namely on March 31.
(c) Every person holding a current motor vehicle license plate, tag or decal and disposing of the vehicle for which it was issued, and not purchasing another vehicle of the same class, subject to a license tax, shall be entitled to a refund of the unused portion of the license tax paid by him, upon surrender, on or before September 30 of the then current license tax year, of the county license plate, tag or decal and the production of a certificate from the state motor vehicle commissioner or other proper state officer, that the state license and registration certificate have been surrendered. Such refund shall be one-half of the license tax paid. If the surrender of the county license plate, tag or decal and the state plates and certificate is made on or after September 30, and on or before December 31 of the then current license tax year, there shall be a similar refund of one-third of the license tax paid. Such a refund shall be made by the treasurer of the county from the general funds of the county.
(Ord. of 1-28-75, Sec. 9-9; Ord. of 3-30-76, Sec. 9-9; Ord. of 11-30-76, Sec. 9-9; Mo. of 2-24-94)
Sec. 62-70. Transfer of license plates, tags, decals from vehicle to vehicle.
Any owner who sells or transfers a motor vehicle license under the provisions of this article may have the license plate, tag and decal thereon assigned to another vehicle of like design and titled in such owner's name upon application to the treasurer of the county on forms providing for the name and address of the applicant and description of the motor vehicle for which such license has been issued, as well as a description of the motor vehicle to which such license is to be transferred. Such application shall be accompanied by a fee as set from time to time by resolution of the board of supervisors and made within five days of such transfer.
(Ord. of 1-28-75, Sec. 9-10; Ord. of 11-30-76, Sec. 9-10)
Sec. 62-71. Tax paid into general fund; treasurer to furnish commissioner of revenue list of licenses sold.
All motor vehicle taxes and fees collected under the provisions of this article shall be paid to the treasurer of the county and shall be credited to the general fund and deposited by the treasurer in the same manner as that prescribed for the other county monies. The commissioner of the revenue shall be supplied by the treasurer with a record of all motor vehicle licenses issued.
(Ord. of 1-28-75, Sec. 9-12; Ord. of 11-30-76, Sec. 9-12)
Every person who violates any provision of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished as provided in section 1-10.
(Ord. of 1-28-75, Sec. 9-13; Ord. of 11-30-76, Sec. 9-13)
Sec. 62-73. Issuance of windshield decals, license plates.
Each person coming under the provisions of this article upon payment of the required tax shall be issued a windshield decal to be attached on the inside of the windshield at the top and in the center of the windshield, and so placed as not to obstruct the vision of the motor vehicle operator, such decal to be readable in a manner similar to inspection stickers required by the state. The owner of every motorcycle, motor scooter and vehicle of like design shall be issued a license plate to be attached to the rear of the vehicle. The words "license plate" as used in section 62-61 et seq. shall be deemed to mean windshield decal and/or license plate.
(Ord. of 3-15-67)
State law reference(s) - Similar provisions, Code of Virginia, Sec. 46.2-1052.
Sec. 62-74. Enforcement by Virginia State Police; disposition of revenues.
Virginia State Police Officers may enforce the provisions of Section 60.2-61 et seq. [62-61 et seq.] of the Code of Ordinances of Lancaster County, which require obtaining and displaying of motor vehicle licenses in Lancaster County. Fifty percent of the revenue collected from such enforcement by the Virginia State Police shall be remitted by the Treasurer of Lancaster County to the Department of State Police and disposed of by that department as provided by law.
(Ord. of 9-28-95; Ord. of 8-31-95(1))
Editor's note - An ordinance adopted Sept. 28, 1995, has been included herein at the discretion of the editor as Sec. 62-74.
ARTICLE IV. COUNTY BANK FRANCHISE TAX*
*State law reference(s) - Authority to impose bank franchise tax, Code of Virginia, Sec. 58.1-1204.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Bank shall be as defined in Code of Virginia, Sec. 58.1-1201.
Net capital means a bank's net capital computed pursuant to Code of Virginia, Sec. 58.1-1205.
(Ord. of 5-11-80, Sec. I)
Cross reference(s) - Definitions and rules of construction generally, Sec. 1-2.
Sec. 62-97. Imposition of tax.
(a) Pursuant to the provisions of Code of Virginia, Sec. 58.1-1200 through 58.1-1208, there is hereby imposed upon each bank located outside any incorporated town but otherwise within the boundaries of this county a tax on net capital equalling 80 percent of the state rate of franchise tax set forth in Code of Virginia, Sec. 58.1-1204.
(b) If any bank located within the boundaries of this county but outside any incorporated town located herein and is not the principal office but is a branch extension or affiliate of the principal office, the tax upon such branch shall be apportioned as provided by Code of Virginia, Sec. 58.1-1211.
(Ord. of 5-11-80, Sec. II)
Sec. 62-98. Filing of return; payment of tax.
(a) On or after January 1 of each year, but not later than March 1 of any such year, all banks whose principal offices are located within this county but outside of any incorporated town herein shall prepare and file with the commissioner of the revenue a return as provided by Code of Virginia, Sec. 58.1-1207 in duplicate which shall set forth the tax on net capital computed pursuant to Code of Virginia, Sec. 58.1-1200 through 58.1-1208. The commissioner of the revenue shall certify a copy of such filing of the bank's return and schedules and shall forthwith transmit such certified copy to the state department of taxation.
(b) If the principal office of a bank is located outside the boundaries of this county or within any town located therein, and such bank has branch offices located within this county, in addition to the filing requirements set forth in subsection (a) hereof, any bank conducting such branch business shall file with the commissioner of the revenue of this county a copy of the real estate deduction schedule, apportionment and other items which are required by Code of Virginia, Sec. 58.1-1207, 58.1-1211 and 58.1-1212.
(c) Each bank, on or before June 1 of each year, shall pay into the treasurer's office of this county all taxes imposed pursuant to this article.
(Ord. of 5-11-80, Sec. III)
Sec. 62-99. Penalty for failure to comply.
Any bank which shall fail or neglect to comply with any provision of this article shall be subject to a penalty of five percent of the tax due, which penalty shall be recovered upon motion, after five days' notice in the circuit court of the county. The motion shall be in the name of the commonwealth and shall be presented by the attorney for the commonwealth of this locality.
(Ord. of 5-11-80, Sec. V)
ARTICLE V. ENHANCED EMERGENCY 9-1-1 TELEPHONE SERVICE*
*State law reference(s) - Local tax for enhanced emergency telephone service, Code of Virginia, Sec. 58.1-3813.
Prior to the imposition of the tax pursuant to this article, the board of supervisors has found that an E-9-1-1 emergency telephone service system as defined in Code of Virginia, Sec. 58.1-3813(B), will be installed in the county and that the telephone company serving the county has central office equipment which will permit such system to be established.
(Ord. of 7-25-91)
Sec. 62-122. Special tax imposed.
There is hereby imposed a special tax on the consumers of telephone service or services, except that no such tax shall be imposed on either federal, state and local government agencies, or on fire departments and rescue squads. The rate of the tax shall be $0.80 per month per line. When total initial capital installation costs have been fully recovered, such tax shall be reduced to the level necessary to offset recurring maintenance costs.
(Ord. of 7-25-91; Ord. of 3-26-98)
Sec. 62-123. Scope; notification and jurisdictional provisions.
(a) The special tax imposed by this article is in addition to any other tax imposed by the county upon consumers of telephone services, and shall not be in lieu of, or abatement of, such other tax.
(b) The tax shall be subject to the notification and jurisdictional provisions of Code of Virginia, Sec. 58.1-3812.
(Ord. of 7-25-91)
*State law reference(s) - Authority to impose county recordation tax, Code of Virginia, Sec. 58.1-814.
The board of supervisors imposes a county recordation tax in an amount equal to one-third of the amount of the state recordation tax collectible for the state on the first recordation of each taxable instrument; provided, no tax shall be imposed under this article upon any instrument in which the state recordation tax is $0.50 specifically. Where a deed or other instrument conveys, concerns or relates to property located partly in the county and partly in another county or city, or in other counties or cities, the tax imposed under the authority of this article shall be computed only with respect to the property located in the county.
(Ord. of 1-6-59)
The clerk of the circuit court of the county collecting the tax imposed under this article shall pay the same into the treasury of the county. The clerk of the court shall receive no compensation for his services in collecting the tax imposed by this article.
(Ord. of 1-6-59)
ARTICLE VII. COUNTY SALES TAX*
*State law reference(s) - Authority to impose county sales tax, Code of Virginia, Sec. 58.1-605.
Pursuant to Code of Virginia, Sec. 58.1-605, a local general retail sales tax at the rate of one percent to provide revenue for the general fund for the county is hereby levied. The tax shall be added to the rate of the state sales tax imposed by Code of Virginia, Sec. 58.1-600 through 58.1-639. It shall be subject to all provisions of Code of Virginia, Sec. 58.1-600 through 58.1-639, all the amendments thereto, and rules and regulations published with respect thereto.
(Ord. of 5-31-66, Sec. 1)
Sec. 62-172. Administration and collection.
Pursuant to Code of Virginia, Sec. 58.1-605, the local general retail sales tax levied pursuant to this article shall be administered and collected by the state tax commissioner of the commonwealth in the same manner, subject to the same penalties as provided for the state sales tax, with the adjustments required by Code of Virginia, Sec. 58.1-627 and 58.1-628.
(Ord. of 5-31-66, Sec. 2)