HomeMy Public PortalAbout1991_08_13_O035The Town of
Leesburg,
Virginia
ORDNANCE NO.
91-0-35
PRESENTED August 13, 1991
ADOPTED August 13, 1991
AMENDING ARTICLE 1 OF CHAPTER 17 OF THE TOWN CODE TO ADOPT
A TAX RATE FOR THOSE INDIVIDUALS QUALIFYING FOR TAX RELIEF
FROM TOWN PERSONAL PROPERTY TAXES
WHEREAS, the Virginia General Assembly has enacted legislation to provide tax relief for elderly
and handicapped persons for taxes levied by the town on motor vehicles; and
WHEEEAS, this Council desires to adopt a reduced tax rate on motor vehicles owned by individ-al.~
q~mllfying under the newly enacted Sections 17-3.1-17-3.8 of the Town Code.
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as follows:
SECTION I. Section 17-1 of the Town Cede is amended to read as follows:
Section 17.1. Annual Levy and Rate of Taxes.
Taxes shall be levied and collected as provided by law on taxable real estate, tangible
personal property and bank capital in the town for each fmcal year beginning July i and ending June
30 for the support of the town government, payment of interest on town debt and for other town
purposes. Every person assessed taxes by the town shall pay them as required by law.
(1) Taxes on all real estate and all tangible personal property, except the property of public
service corporations, shall be as follows:
Classification of Property
(a)
(b)
(c)
(d)
Real estate
Vehicles used as mobile homes or offices
Aircraft and motor vehicles owned by individuals q,,ali .lying
for tax relief
All other tangible personal property
Rate of Tax per $100 Assessed Value
$ 0.19
$ o.19
$o. OOl
$ 1.00
(2)
be as follows:
Classification of Property
(a) Real estate
(b) Tangible personal property
Taxes on all real estate and all tangible personal property of public service corporations shall
Rate of Tax per $100 Assessed Value
$ 0.19
$1.oo
SECTION II. All prior ordinances and resolutions in conflict herewith are repealed.
SECTION Ill. This ordinance shall be in effect upon its passage for tax year 1991.
-2-
ORDINANCE - AMENDING ARTICLE 1 OF CHAPTER 17 OF THE TOWN CODE QU~AI.r~ING FOR
TAX RELIEF FROM TOWN PERSONAL PROPERTY TAXES
PASSED this 13th day of Au~;ust ,1991.
ATTEST:
Robert E. Sevih, Mayor
Town of Leesburg
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