HomeMy Public PortalAbout2008_02_12_O003 - Tax Exemptions for the Elderly and Disabled
The Town of
Leesburg,
Virginia
PRESENTED: February 12.2008
ORDINANCE NO: 2008-0-3
ADOPTED: February 12.2008
AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
The Council of the Town of Leesburg, Virginia, hereby ordains:
SECTION I. Section 17-1.2 (EXEMPTION AUTHORIZED; EFFECTIVE DATE) of
Article I (IN GENERAL) of Chapter 17 (TAXATION AND LICENSES) of the Code of the
Town of Leesburg, Virginia, 1976, as amended, and to be applied retroactively to January 1,
2008, be and the same is hereby amended to read as follows:
Sec. 17-1.2. Exemption authorized; effeetive date.
(a) Full Exemption: Real estate tax exemption is provided for qualified property
owners who are not less than 65 years of age or who are permanently and totally
disabled and who are eligible according to state law and the provisions of this
chapter. Persons qualifying for exemption are deemed to be bearil'lg an
extraordinary real estate tax burden in relation to their income and financial
worth.
(b) Pro-Rated Exemption: A pro-rated exemption from real estate tax is provided for
the real estate (and dwelling) which is (i) iointly owned by two or more persons
and (ii) occupied as the sole dwelling of each such person. at least one of whom is
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
at least age 65 or permanently and totally disabled. and who are eligible according
to state law and the provisions of this chapter.
(c) Persons qualifying for exemption are deemed to be bearing an extraordinary real
estate tax burden in relation to their income and financial worth. The effeetive
date of this chapter shall be January 1, 1985.
SECTION II. Section 17 -1.3 (ADMINISTRATION OF EXEMPTION) of Article I (IN
GENERAL) of Chapter 17 (TAXATION AND LICENSES) of the Code of the Town of
Leesburg, Virginia, 1976, as amended, and to be applied retroactively to January 1, 2008, be and
the same is hereby amended to read as follows:
Sec. 17-1.3. Administration of exemption.
The exemption shall be administered by the Director of Finance according to the
provisions of this chapter. The Director is hereby authorized to make an inquiry of
persons seeking such exemption in conformity with the provisions of this chapter,
including the requiring of answers under oath, as may be reasonably necessary to
determine qualifications for exemption as specified by this chapter. The Director may
require the production of certified income tax retums~ and appraisal reports and other
pertinent documents to establish income and/or net combined financial worth.
SECTION III. Section 17-1.4 (REQUIREMENTS FOR EXEMPTION) of Article I (IN
GENERAL) of Chapter 17 (TAXATION AND LICENSES) of the Code of the Town of
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
Leesburg, Virginia, 1976, as amended, be and the same is hereby amended and to be applied
retroactively to January 1, 2008, to read as follows:
Sec. 17-1.4. Requirements ffiF of full and pro-rated exemption.
Effective January 1, 2008, ~aft full exemption from real estate taxes shall be granted
subject to the following provisions:
(la) Ownership: The title of the d\vellingproperty for which an exemption is claimed
is must be held, or partially held, on January 1st of the taxable year. by the person
or persons claiming the exemption. each of whom must also be (i) 65 years of age
or older. or (in permanently and totally disabled on December 31 st of the year
immediately preceding the taxable year. A dwelling iointly owned by a husband
and wife. with no other ioint owners. may qualify if either spouse is 65 years of
age or older or is permanently and totally disabled. during whieh an exemptiol'l is
claimed by the person or persons claiming the exemptiol'l.; and
(;!b) Occupancy: The property must be occupied as the principal dwelling of the
person or persons claiming the exemption. each of whom must also be (i) 65 years
of age or older. or (ii) permanently and totally disabled The person or persons
occupying the dwelling and holding title, or partial title, thereto, on December 31 st
of the year immediately preceding the taxable year. The primary residence owned
by a person otherwise qualified for exemption under this chapter who is not
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
actually occupymg the same while a patient in a hospital. nursing home.
convalescent home or other facility for physical or mental care for an extended
period of time shall continue to be deemed such qualifying owner's dwelling:
provided. however. that such residence is not used by or leased to others for
consideration. during which the exemption is claimed, is not less than 65 years of
age, or permanently and totally disabled as defined il'l Section 17 1.1.
(J~) Income:.\ d',yelling jointly held by a husband and wife may qualify if either
spouse, on December 31 st of the year immediately preceding the taxable year
during which the exemption is claimed, is not less than 65 years of age or is
permanently and totally disabled.
(1) Such exemption shall be subject to the following restrictioFls and conditions:
&.- The gross tetat-combined income of the person or persons claiming the
exemption during the received from all sources during the preeeding calendar
year immediately preceding the taxable year did not exceed by (i) OVt'Ilers of the
dwelling who use it as their principal residence and (ii) ov.ners' relatives 'Nho live
in the dwelling, shall not exceed the greater of
seventy-two thousand dollars ($72,000). provided that the first seven thousand.
five hundred dollars ($7.500) of income received by an owner during the calendar
year immediately preceding the taxable year as compensation for permanent
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
disability shall not be included in such total. "Gross combined income" includes
all income from all sources of the owner or owners and of the owners' relatives
living in the dwelling for which the exemption is claimed. including (by way of
example and not limitation) interest income. dividend income and distributions
from trusts and lRAs. provided that the first ten thousand dollars .00 or the
income limits based upon family size for the metropolitan statistical area,
annually published by the Department of Housing and Urban Development for
qualifying for federal housing assistance pursuant to Section 235 of the National
Housing Act (12 U.S.C.,Section 1715z). Any amOl:lnt l:lp to ($10,000}.OO of
income of each relative~ who is not other than the spouse, of aft the owner or
owners. who is living in the dwelling~ shall not be included in such total. and who
does not qualifY for the exemption provided by (31)b of this Sectiol'l may be
excluded from the total combined income calculation. .--'..Iso excluded from total
combined income is income received by an owner '.vho is permaaently disabled,
up to a maximum amount of$7,500.00.
b. Not\vithstanding 1(a) of this Section, if a person qualifies for aa eKemption
under this article, and if the person can prove by clear and convincing e';idel'lce
that the person's physical or mental health has deteriorated to the point that the
only alternative to permanently residing in a hospital, nursing home, convalescent
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
home or other facility for physical or mental care is to have a relative move iB and
provide care for the person, and if a relative does thefl move in for that purpose,
then none of the income of the relative or of the relative's spouse shall be counted
towards the income limit, provided the ovmer of the residence has not transf-erred
assets in excess of $5,000.00 without adequate eOl'lsideration within a three year
period prior to or after the relative moves into such residence.
@6-;- Net Worth: The total ftet-combined net financial worth of the person or
persons claiming the exemption, including the present value of all equitable
interests, _as of December 31 of the calendar year immediately preceding the
taxable year did not exceed four hundred forty thousand dollars dl:lring vmieh an
exemption is claimed, of the owners, and spouse of any owner, excluding the
value of the dwelling and the land, not exceeding ten acres, upon which it is
situated shall not exceed {$440,000};OO."Total combined net financial worth"
shall include the value of all assets. including the present value of all equitable
interests of the owner or owners and the owner's spouse. and shall exclude the
fair market value of the dwelling. In addition. the value of the parcel of land upon
which the dwelling is situated. up to a maximum of 1 0 acres. shall also be
excluded.
A pro-rated exemption shall be granted subiect to the following provisions:
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
(a) Ownership: Property for which a pro-rated exemption is claimed may be iointly
owned on January 1st of the taxable year by two or more individuals not all of
whom are at least 65 years of age or older: however. the person or persons
claiming the pro-rated exemption must be (i) 65 years of age or older. or (ii)
permanently and totally disabled on December 315t of the year immediately
preceding the taxable year. The ioint owners shall furnish the Director of Finance
with sufficient evidence of each ioint owner's ownership interest in the dwelling.
(b) Occupancy: The property must be occupied as the sole dwelling of all the ioint
owners. The primary residence owned by a person otherwise qualified for
exemption under this chapter who is not actually occupying the same while a
patient in a hospital. nursing home, convalescent home or other facility for
physical or mental care for an extended period of time shall continue to be
deemed such qualifying owner's dwelling: provided. however. that such residence
is not used by or leased to others for consideration.
(c) Income: The gross combined income of all ioint owners during the calendar year
immediately preceding the taxable year did not exceed seventy-two thousand
dollars ($72,000), provided that the first seven thousand. five hundred dollars
($7,500) of income received by an owner during the calendar year immediately
preceding the taxable year as compensation for permanent disability shall not be
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
included in such total. "Gross combined income" includes all income from all
sources of the owner or owners and of the owners' relatives living in the dwelling
for which the pro-rated exemption is claimed, including (by way of example and
not limitation) interest income. dividend income and distributions from trusts and
lRAs. provided that the first ten thousand dollars ($10.000) of 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.
(d) Net Worth: The total combined net financial worth of all ioint owners as of
December 315t of the calendar year immediately preceding the taxable year did not
exceed five hundred thousand dollars ($500,000). Beginning as of December 31. 2008.
and as of December 31 st of each year thereafter. the limit on combined net financial worth
shall be increased by an amount equivalent to the percentage increase in the Consumer
Price Index. "Total combined net financial worth" shall include the value of all assets.
including the present value of all equitable interests. of the owners and the owners'
spouses. and shall include the fair market value of the dwelling. the land. and any other
asset.
SECTION IV. Section 17-1.5 (CLAIMING AN EXEMPTION) of Article I (IN
GENERAL) of Chapter 17 (TAXATION AND LICENSES) of the Code of the Town of
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
Leesburg, Virginia, 1976, as amended, and to be applied retroactively to January 1, 2008, be and
the same is hereby amended to read as follows:
Sec. 17-1.5. Claiming an exemption.
(a) The person or persons claiming an exemption must file an Application for Real
Estate Tax Exemption and Affidavit with the Director of Finance, on forms
supplied by the Director, on or before April 15t of the tax year for which relief is
sought. Those applying forf~ tri annual application and annual certifioation
process is hereby established. The person or persons elaimil'lg an exemption for
the first time shall must file a real estate tax exemption affida'/it with the Director
of Finance, on forms supplied by the Director, on or before December 31 of the
tax year for which relief is sought. Every third year from the date of the original
Application. the person or persons claiming an exemption must file a new
Application and Affidavit with the Director. For the two years following the date
of the original Application and all subsequent Applications. the person or persons
claiming an exemption must file a Certification. on forms supplied by the
Director, stating their combined gross income and the total combined net worth of
the owners and spouses. Thereafter, a new affidavit must be filed once every
three years. After January 1, but not later than .\pril1 of the second and third
years, the person or persons participating in the exemption program must file '.vith
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
the Director of Finance a real estate tax certification that eligibility requirements
continue to be met. The Director of Finance shall have the discretion to permit
applicants to file after these deadlines in cases of genuine hardship.
(b) The aAffidavit shall set forth, in a manner prescribed by the Director, the names
of the related persons occupying the dwelling for which the exemption is claimed,
their tetalgross combined income and the total ftet-combined net financial worth
of the owners and spouses. If an applicant is under the age of 65, the affidavit
shall ha'ie attached thereto the certification, set forth in Section 17 1.1, that such
applicant is permanently and totally disabled.
(c) If, after audit and investigation, the Director determines that the person or persons
are qualified for an exemption, he shall so certify and shall deduct the amount of
the exemption from the claimant's real estate tax liabilities.
SECTION V. Section 17-1.6 (AMOUNT OF EXEMPTION) of Article I (IN
GENERAL) of Chapter 17 (TAXATION AND LICENSES) of the Code of the Town of
Leesburg, Virginia, 1976, as amended, and to be applied retroactively to January 1, 2008, be and
the same is hereby amended to read as follows:
Sec. 17-1.6 Amount of Exemption.
(a) Amount of Full Exemption: The person or persons qualifying for and claiming aft
full exemption shall be relieved of all real estate tax liability for that portion of the
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
real estate tax levied on the qualifying dwelling and the land on which it is
situated, not exceeding three acres as set forth below.
Annual Household Income Amount of Exemption Extent of Exemption
(not includinl!: allowable
deductions)
Up to $72,000 100% Dwelling and the land on
which it is situated. not to
exceed 3 acres
Over $72,000 0% None
(b) Amount of Pro-Rated Exemption: The amount by which the person or persons
qualifying for and claiming the pro-rated exemption shall be relieved of liability
for real estate taxes levied on the qualifying dwelling and the land on which it is
situated shall be calculated by multiplying the amount of the full exemption that
would otherwise have been provided by a fraction that has as the numerator the
percentage of ownership interest in the qualifying dwelling and the land on which
it is situated held by all such ioint owners who are at least 65 years of age and as
the denominator. 100%.
SECTION VI. Section 17-1.7 (PRORATION) of Article I (IN GENERAL) of Chapter 17
(TAXATION AND LICENSES) of the Code of the Town of Leesburg, Virginia, 1976, as
amended, and to be applied retroactively to January 1, 2008, be and the same is hereby amended
to read as follows:
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
Sec. 17-1.7. PF9Fati9BAdiustment upon chane:e in elie:ihilitv.
Notwithstanding Sec. 17 1.8, ilf the qualifying property is sold, ceases to be the primary
residence of the qualifying owner( s ), or if the last qualifying owner dies during the
taxable year, the exemption granted hereunder shall be adiusted by pro:rating eEl it for
that portion of the taxable year prior to the date on which the property was sold or ceased
to be the death of the last qualifying owner's primary residence. or the date of death of
the last qualifying owner. Such prorated adiustment The proceeds of the sale which
'.vould result in the prorated exemption shall be based upon the number of complete
months of the year that such property was properly eligible for the relief granted by this
chapter. not be included in total combined income or net eombined financial worth. Such
prorated portion shall be determined by multiplying the amount of the exemption by a
fraction wherein the nl:lIl'lber of complete months of the year such property was properly
eligible for such exemption is the numerator and the number twelve is the denominator.
SECTION VII. Section 17-1.8 (CHANGES IN STATUS) of Article I (IN GENERAL) of
Chapter 17 (TAXATION AND LICENSES) of the Code of the Town of Leesburg, Virginia,
1976, as amended, and to be applied retroactively to January 1, 2008, be and the same is hereby
amended to read as follows:
Sec. 17-1.8 Changes in status.
- 13 -
AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
(a) The primary residence owned by a person otherwise qualified for exemption
under this chapter who is not actually occupying the same while a patient in a
hospital. nursing home, convalescent home or other facility for physical therapy
or mental care for an extended period of time, not intended to be permanent. shall
continue to be deemed such qualifying owner's dwelling: provided. however. that
such residence is not used by or leased to others for consideration.
(b) Except as provided in Section 17 -1.8( a). above. cGhanges with respect to income,
financial worth, ownership of property, medical status or other factors occurring
during the taxable year for which the aAffidavit is filed, and having the effect of
exceeding or violating the limitations and conditions provided in this chapter,
shall nullify any relief of real estate tax liability for the then current taxable year
and the taxable year immediately following.
SECTION VIII. Section 17-1.9 (FALSE CLAIMS) of Article I (IN GENERAL) of
Chapter 17 (TAXATION AND LICENSES) of the Code of the Town of Leesburg, Virginia,
1976, as amended, and to be applied retroactively to January 1, 2008, be and the same is hereby
amended to read as follows:
Sec. 17-1.9 False claims.
No person shall intentionally make a false claim for an exemption. Any person or
persons falsely claiming exemption or deferral shall be guilty of a misdemeanor and,
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AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
upon conviction thereof, shall be fined not less than $50.00 nor more than $300.00 for
each offense. In addition to the penalties provided by law. any person who intentionally
makes a false claim for an exemption shall not be entitled to the exemption from taxation.
if granted. but shall be liable for the full amount of tax due. In addition, such person shall
be disqualified from re-applying for an exemption for a period of two years.
SECTION IX Section 17-2.1 (PAYMENT OF TAX) of Article I (IN GENERAL) of
Chapter 17 (TAXATION AND LICENSES) of the Code of the Town of Leesburg, Virginia,
1976, as amended, and to be applied retroactively to January 1, 2008, be and the same is hereby
amended to read as follows:
Sec. 17-2.1 Payment of tax.
(a) Real estate. Except for Public Service Corporations, ppayment of taxes due and
owing to the town for real estate shall be paid by, or on behalf of, persons owing
such taxes on a semiannual basis. One-half the amount due and owing shall be
paid by June 5 of the tax year and one-half the amount due and owing shall be
paid by the next following December 5.
Payment of taxes for Public Service Corporations due and owing to the town for
real estate shall be paid by, or on behalf of, persons owing such taxes by October
~
- 15 -
AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
(b) Personal property and machinery and tools. Except for motor vehicles and
trailers, payment of taxes due and owing to the town for personal property and
machinery and tools shall be paid by, or on behalf of, persons owing such taxes
by October 5 following the date on which there is to be filed by, or on behalf of,
such person a tax return indicating the amount of such taxes due and owing on
any such property.
(c) Pro-ration of tax on motor vehicles and trailers. Personal property tax shall be
levied upon motor vehicles and trailers which have a situs within the town as of
January 1 of any tax year. Personal property tax shall be levied upon motor
vehicles and trailers which acquire a situs within the town after January 1 of any
tax year for the remaining portion of the tax year.
Payment of taxes for any motor vehicle or trailer for which a return is filed on or before
June 15 of a tax year shall be paid by October 5 of the tax year. Payment of taxes for any motor
vehicle or trailer for which a return is filed after June 15 of a tax year shall be paid by January
March15 of the ensuing tax year.
When a motor vehicle or trailer loses its situs in the town or changes ownership after
January 1 of the tax year, any tax assessed on such vehicle shall be relieved, and any amount of
the tax already paid shall be refunded, on a pro-rated basis for the remaining portion of the tax
year.
- 16 -
AN ORDINANCE: AMENDING SECTIONS 17-1.2 THROUGH 17.1-9 AND SECTION 17-
2.1 OF THE TOWN CODE RELATING TO A TAX EXEMPTION FOR
CERTAIN ELDERLY AND DISABLED PERSONS AND CHANGING
DATES FOR PAYMENT OF CERTAIN REAL ESTATE AND
PERSONAL PROPERTY TAXES.
For purposes of this section, pro-ration shall be determined on a monthly basis, with a
period of one-half of a month or more counted as a full month and a period of less than one-half
of a month not counted as a month.
A motor vehicle or trailer is exempt from taxation under this section for any tax year or
portion thereof during which it was assessed by another jurisdiction in the commonwealth and on
which the tax has been paid.
SECTION X. This Ordinance shall become effective upon the date and at the time of its
final passage.
SECTION XI. If any provision of this ordinance is declared invalid, the decision shall not
affect the validity of the ordinance as a whole or any remaining provisions of the ordinance.
PASSED this lih day of February 2008.
~\)Q~
. C. U stattd, Mayor
Town of Leesburg