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<br />City of Martinsville, Virginia <br /> <br />Ordinance No. 2006-13 <br />(City Code Sections 21-11 through 21-11.7) <br /> <br />BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in regular session held <br />on December 12, 2006, that Sections 21-11 through 21-11.7 of Chapter 21 Taxation of the Code <br />of the City of Martinsville currently reserved are, and hereby are, added to read as follows: <br /> <br />Sec. 21-11. Prior exemptions generally recognized and continued; standard of <br />review; revocation of tax exemptions. <br /> <br />A. Real and personal property that was exempt from taxation pursuant to Virginia <br />Constitution, Article X, S6, or Code of Virginia SS 58.1-3600 through 58.1-3650.1001, <br />or any other general or special act of the Virginia General Assembly prior to January 1, <br />2003, shall continue to be exempt from property taxation so long as that property is <br />owned and used in conformance with the provisions of law that provided such <br />exemption. Property that was exempt from taxation by classification or by designation <br />on July 1, 1971, shall continue to be exempt from taxation under the rules of statutory <br />construction applicable to exempt property prior to such date. Property that was exempt <br />from taxation by classification or designation after July 1, 1971, shall be strictly <br />construed in accordance with Virginia Constitution Article X, S6(f). <br /> <br />B. If any property that was exempt from property taxation is sold to another person or entity <br />that is not exempt from property taxes, or if such property is used by its owner for some <br />purpose that is not consistent with the terms of the previous exemption, then that <br />property shall no longer be exempt from property taxes, unless another tax exemption <br />applies to the new owner or the new use of the property. If any property is not being <br />used in accordance with an applicable tax exemption following any such change in <br />ownership or use, then the formerly tax-exempt property shall be subject to property <br />taxation from the date of the change in ownership or use. In any dispute concerning the <br />revocation of any property tax exemption, the person who owns that property shall have <br />the burden of showing that any such property is exempt from property taxation. <br /> <br />Sec. 21-11.1 Property tax exemption classifications. <br /> <br />Pursuant to the authority granted in Virginia Constitution, Article X, s6(a)(6), to exempt <br />property from taxation by classification, the following classes of real and personal property shall <br />be exempt from taxation: <br /> <br />(1) Property owned directly or indirectly by the Commonwealth, or any political subdivision <br />thereo f. <br /> <br />(2) Buildings with land they actually occupy, and the personal property owned by churches <br />or religious bodies, including (a) an incorporated church or religious body and (b) a <br />