CODE OF VIRGINIA

WETLANDS AND RIPARIAN BUFFERS; LIVING SHORELINES (§ 58.1-3666)

Wetlands, as defined herein, that are subject to a perpetual easement permitting
inundation by water, and riparian buffers, as defined herein, that are subject
to a perpetual easement permitting inundation by water, are hereby declared to
be a separate class of property and shall constitute a classification for local
taxation separate from other classifications of real property. The governing
body of any county, city or town may, by ordinance, exempt or partially exempt
such property from local taxation. In addition, any living shoreline project
approved by the Virginia Marine Resources Commission or the applicable local
wetlands board and not prohibited by local ordinance that satisfies the
definition of a living shoreline consistent with § 28.2-104.1 shall qualify for
full exemption from such taxation by local governments.”Riparian
buffer” means an area of trees, shrubs or other vegetation, subject to a
perpetual easement permitting inundation by water, that is (i) at least
thirty-five feet in width, (ii) adjacent to a body of water, and (iii) managed
to maintain the integrity of stream channels and shorelines and reduce the
effects of upland sources of pollution by trapping, filtering, and converting
sediments, nutrients, and other chemicals.”Wetlands” means an area
that is inundated or saturated by surface or ground water at a frequency or
duration sufficient to support, and that under normal conditions does support, a
prevalence of vegetation typically adapted for life in saturated soil
conditions, and that is subject to a perpetual easement permitting inundation by
water.

HISTORY: 1998, c. 516; 2016, c. 610.