| | | | | | | | Spotsylvania County
Board of Supervisors Agenda
Executive Summary |
| | | | | | | | Meeting Date:
| September 10, 2019 |
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| | | | | | | | Title:
| Authorization for Public Hearing for Amendment to Chapter 21 of the County Code – Farm Animals, Machinery, Agricultural Products, etc. |
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| | | | | | | | Agenda Title:
| Authorization for Public Hearing for Amendment to Chapter 21 of the County Code – Farm Animals, Machinery, Agricultural Products, etc. |
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| | | | | | | | Recommendation:
| The Commissioner of the Revenue recommends that the Board of Supervisors authorize a public hearing regarding the amendment to Chapter 21, Section 21-27 of the County Code, to correct the references to Virginia Code sections and to consider whether to expand the exemption for farm machinery and farm implements as recently authorized by the General Assembly or to repeal the exemption. |
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| | | | | | | | Summary:
| Va. Code § 58.1-3505 authorizes localities to provide a tangible personal property tax exemption for certain classifications of property. The County adopted such an exemption, which is found at County Code § 21-27. The County Code Section refers to Virginia Code section 4-2(10a), which does not exist. The correct citation is Virginia Code Section 4.1-100. Also, effective July 1, 2019, the General Assembly amended Va. Code § 58.1-3505 to expand the application of the exemption for farm machinery and implements to add equipment and machinery used by a nursery as defined in Virginia Code §3.2-3800 for the production of horticultural products, and to add any farm tractor as defined in Virginia Code § 46.2-100, regardless of whether such farm tractor is used exclusively for agricultural purposes. Should the Board of Supervisors desire to maintain a tangible personal property tax exemption for farm machinery and farm implements as set forth currently in County Code § 21-27(8), it must adopt the recent amendment. |
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| | | | | | | | Staff Contacts:
| Deborah F Williams, Commissioner of Revenue; Susan E Cooke, Deputy County Attorney |
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| | | | | | | | Additional Background/Other Considerations:
| None |
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| | | | | | | | Consequence of Denial/Inaction:
| The County Code will not cite correctly to the Virginia Code and the County Code’s exemption for farm machinery and farm implements will be out of date. |
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