§ 58-7. Exemption by classification.

(a)

Any organization that claims exemption by classification pursuant to Article X, Section 6(a)(1) through (4) of the Virginia Constitution, or pursuant to Section 58.1-3606, or pursuant to Article 3 of Chapter 36 of Title 58.1 of the Code of Virginia, or pursuant to any ordinance adopted in accordance with this section, shall submit a letter to the commissioner of revenue describing the basis of its claim. The commissioner of revenue or her designee shall review the request to determine if the organization qualifies for a classification exemption and, if so, shall forward the request to the county administrator.

(b)

Following a review and recommendation by the county administrator as provided in section 58-6(a), the board of supervisors may by ordinance establish local classifications for common types of organizations that are not exempted directly by the self-executing provisions of Virginia Constitution Article X, Section 6(a)(1) through (4). A new classification shall only apply to property used by its owner for religious, charitable, patriotic, historical, benevolent, cultural or public park and playground purposes.

(c)

Any ordinance exempting property by classification pursuant to section 58-5 and subsection (b) of this section shall be adopted only after holding a public hearing with respect thereto, at which citizens shall have an opportunity to be heard. The county shall publish notice of the hearing once in a newspaper of general circulation in Cumberland County, Virginia. The public hearing shall not be held until at least five days after the notice of publication in the newspaper.

(Ord. of 11-8-2005, § 1)

(Ord. of 11-8-2005, § 1)