[1]
Editor's Note: Section 3 of said ordinance stated that “the repeal herein of § 155-154 of the Code of Frederick County, Virginia, shall not affect the tax exemption of any organization as such tax exemption was in existence immediately prior to the adoption of this ordinance, but all such organizations are otherwise subject to the provisions of § 155-153 of the Code of Frederick County, Virginia, as amended herein, and each such organization much comply with such provisions following the adoption of the ordinance in order to maintain its respective tax exemption(s).”
A.
The real or personal property of an organization designated by the Board of Supervisors and used by such organization exclusively for one or more of the purposes as set forth in Article X, Section 6(a), of the Constitution of Virginia shall be exempt from taxation so long as such organization is operated not for profit and the property so exempted is used in accordance with the purpose(s) for which the organization is classified. The indicated real or personal property of each of the following organizations is so designated by the Board of Supervisors pursuant to this section:
[Amended 12-9-2015]
(1)
ARC-Northern Shenandoah Valley, Incorporated, The (formerly
known as Winchester-Frederick County Association for Retarded Citizens
and as Northern Shenandoah Valley Association for Retarded Citizens,
Inc., The) - tax parcels 54J-2-3-59, 54J-2-3-60, and 54J-2-3-61;
(2)
Belle Grove, Inc. - tax parcels 90-A-33A and 90-A-37;
(3)
Blue Ridge Hospice, Inc. - personal property of thrift shop
in Stephens City;
(4)
Cedar Creek Battlefield Foundation, Inc. - tax parcels 90-A-23A,
90-A-23B, 90-A-32A, 90-A-34, 90-A-55, 90-A-59A, and 91-A-28C;
(5)
Conservation Club [Winchester-Frederick County Conservation
Club, Inc.] - tax parcels 19-A-27, 19-A-49, 19-A-50, 19-A-51, 19-A-52E,
19-A-53A, 19-A-81A, 29-A-37B, 29-A-38, and 29-A-43B;
(6)
Fort Collier Civil War Center, Inc. - tax parcel 54-A-81G;
(7)
Frederick United Methodist Housing Development Corp. - tax parcel
75-A-80B;
(8)
Kernstown Battlefield Association, Inc. - tax parcels 63-A-6A,
63-A-7A, 63-A-18, 63-A-18A, 63-A-18B, 63-A-18C, and 63-A-18D;
(9)
Leary Educational Foundation, Inc. - tax parcels 6-A-17 and
6-A-18;
(10)
Nature Conservancy, The - tax parcels 48-A-45 and 48-A-47;
(11)
NW Works, Inc. (formerly known as Northwestern Workshop, Inc.)
- tax parcel 75-A-1F;
(12)
People-to-People Health Foundation, Inc., The (Project Hope)
- tax parcel 64-A-40C;
(13)
Potomac Appalachian Trail Club - tax parcels 19-A-41D, 28-A-119A,
48-A-29C, 48-A-33A, 48-A-37, 48-A-37I, 48-A-37A, 48-A-37R, 48-A-49B,
and 49-1-2-48;
(14)
Salvation Army, The - tax parcel 54-A-36F;
(15)
Shenandoah Valley Battlefields Foundation - tax parcels 43-A-154,
43-A-155, 43-A-159A, 54-A-1B, 54-A-1C, 54-A-88, 54-A-89C, 54-A-90,
55-A-3, and 55-A-4;
(16)
Shenandoah Valley Community Residences, Inc. - tax parcels 54N-2-2-32
and 65H-12A-108;
(17)
Stone House Foundation - tax parcels 74A03-A-77, 74A03-A-141,
74A03-A-142, 74A03-A-144, and 74A03-A-146;
(18)
Wayside Foundation for the Arts, Inc., The - tax parcel 91B-1-B-27;
(19)
Winchester Chapter of the Izaak Walton League - tax parcels
77-A-72 and 77-A-76A;
(20)
Woodmen of the World - tax parcel 54E-8-33; and
(21)
Youth Development Center, Inc., The - tax parcel 63-A-110B.
B.
Each organization
which owns real property exempt from taxation pursuant to designation
of the Board of Supervisors or pursuant to designation of the General
Assembly shall file triennially, commencing on November 15, 2014,
an application with the Commissioner of the Revenue as a requirement
for retention of the exempt status of the property. The Commissioner
of the Revenue shall send notice of this requirement to each such
organization by not later than September 15 preceding the November
15 on which such application is due. Such application shall show the
ownership and usage of such property, and such other information as
the entity deems desirable, for the property for which retention of
such exemption is sought.
