A. The service charge authorized in § 58.1-3400 shall be based on the assessed value of the tax exempt real estate and the amount
which the county, city or town expended, in the year preceding the year in which such
charge is assessed, for the purpose of furnishing police and fire protection and for
collection and disposal of refuse. The cost of public school education shall be included in such amount in determining
the service charge imposed on faculty and staff housing of an educational institution. Any amount received from federal or state grants specifically designated for the
above-mentioned purposes and assistance provided to localities pursuant to Article
8 (§ 9.1-165 et seq.) of Chapter 1 of Title 9.1 shall not be considered in determining the cost of providing
such services for the real estate. The expenditures for services not provided for certain real estate shall not be
considered in the calculation of the service charge for such real estate, nor shall
such expenditures be considered when a service is currently funded by another service
B. The service charge rate shall be determined by dividing the expenditures determined
pursuant to subsection A of this section, by the assessed fair market value, expressed
in hundreds of dollars, of all real estate located within the county, city or town
imposing the service charge, including nontaxable property. The resulting rate shall then be applied to the assessed value of the tax exempt
Real estate owned by the United States government or any of its instrumentalities
shall not be included in the assessed value of all property within the county, city
For purposes of this section, artistic and historical significance shall not be taken
into account in the valuation of exempt real estate.
C. In no event shall the service charge exceed twenty percent of the real estate tax
rate of the county, city or town imposing the service charge or fifty percent in the
case of faculty and staff housing of an educational institution.
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