CODE OF VIRGINIA

TRIENNIAL APPLICATION FOR EXEMPTION; REMOVAL BY LOCAL GOVERNING BODY (§
58.1-3605)

The governing body of any county, city or town, after giving sixty days’
written notice, may require by local ordinance any entity, except the
Commonwealth, any political subdivision of the Commonwealth, or the United
States, which owns real and personal property exempt pursuant to this chapter to
file triennially an application with the appropriate assessing officer as a
requirement for retention of the exempt status of the property. Such application
shall show the ownership and usage of such property and shall be filed within
the next sixty days preceding the tax year for which such exemption, or the
retention thereof, is sought.The local governing body may submit to the General
Assembly a list of those organizations whose property is designated as tax
exempt under § 58.1-3650.1 et seq. which the local governing body wants to
remove from its exempt property list. Legislation including such a list must be
introduced no later than the first calendar day of any session of the General
Assembly unless requested by the Governor.

HISTORY: Code 1950, § 58-14.2; 1975, c. 613; 1984, c. 675; 1995, c. 346.