Buildings that are individually listed on the Virginia Landmarks Register, not including
the real estate or land on which they are located, are hereby declared to be a separate
class of property and shall constitute a classification for local taxation separate
from other classifications of real property. The governing body of any county, city, or town may, by ordinance, levy a tax on
the value of such buildings at a different rate from that of tax levied on other real
property, so long as the building is maintained in a condition such that it retains
the characteristics for which it was listed on the Virginia Landmarks Register. The rate of tax imposed by any county, city, or town on such buildings shall not
exceed that applicable to the general class of real property.
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