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Title:
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An Ordinance to Amend County Code Chapter 15, Taxation. To receive public comment on its intent to adopt an ordinance to amend County Code Chapter 15, Taxation by reorganizing the chapter, the proposed ordinance would amend County Code § 15-800, Personal property tax imposed; omission of taxpayers from the personal property book if the tangible personal property tax results in less than five dollars and no assessment shall be made. The proposed ordinance would add County Code § 15-806 Manufactured homes; proration of tangible personal property tax; which defines the guidelines of proration for manufactured homes within the County as enabled by Virginia Code §§ 58.1-3518, 58.1-3518.1,58.1-3521 and 58.1-3001, to be effective on and after January 1, 2023.
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