Real property tax; classification of land and improvements; Charlottesville and Falls Church. Authorizes the Cities of Charlottesville and Falls Church to levy a tax on the improvements to real property at a different rate than the tax imposed upon the land on which it is located. The rate levied on the improvements to real property shall not be zero and shall not exceed the rate of tax on the land on which it is located.

Statutes affected:
Introduced: 58.1-3221.1