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§ 58.1-3816.2 Exemptions from consumer utility taxes

The governing body of any county, city or town may exempt utilities consumed on all property that has been designated or classified as exempt from property taxes pursuant to Article X, Section 6 (a) (2) or Article X, Section 6 (a) (6) of the Constitution of Virginia, from the consumer utility taxes that may be imposed under this article.

History

This law was first created in 2001. The record of its establishment is cataloged in chapter 302 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 2004, chapters 8 and 159; in 2006, chapter 780.

2001, c. 302; 2004, cc. 8, 159; 2006, c. 780.

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