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).”
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:
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;
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.
Exemptions of property from taxation under this article shall be strictly construed in accordance with the provisions of Article X, Section 6(f), of the Constitution of Virginia.