78620258.1-3400Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesPayments In Lieu Of Real Property TaxationService charge on certain real propertyCode 1950, § 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444; 1975, c. 646; 1976, c. 427; 1981, c. 602; 1982, c. 641; 1984, c. 675; 2004, c. 557.Notwithstanding the provisions of Chapter 36 (§ 58.1-3600 et seq.) of this title relating to the exemption of property from taxation, the governing body of any county, city or town is authorized to impose and collect a service charge upon the owners of all real estate situated within its jurisdiction which is exempted from property taxation under subdivision A 1, except property owned by the Commonwealth, and subdivisions A 3, A 4 and A 7 of § 58.1-3606, subdivisions A 2 through A 7 of § 58.1-3607 and all sections in Articles 3 (§ 58.1-3609 et seq.), 4 (§ 58.1-3650 et seq.), and 4.1 (§ 58.1-3651) of Chapter 36 of this title.The service charge may be imposed only if the commissioner of revenue or other assessing officer for such locality, prior to imposing the service charge, publishes and lists all exempt real estate in the land books of such locality, in the same manner as is taxable real estate.section1http://law.lis.virginia.gov/vacode/58.1-3400/58.1-3600Definitions/58.1-3600/58.1-3606Property exempt from taxation by classification/58.1-3606/58.1-3607Property exempt from taxation by designation/58.1-3607/58.1-3609Post-1971 property exempt from taxation by classification/58.1-3609/58.1-3650Post-1971 property exempt from taxation by designation/58.1-3650/58.1-3651(Effective July 1, 2018) Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003/58.1-3651/58.1-3651(Effective until July 1, 2018) Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003/58.1-3651//58.1-3400/58.1/III/34/58.1-340023-253.423.1-321858.1-340158.1-340258.1-340358.1-3405