Model Ordinance for Wetlands and Riparian Buffers

Be it ordained by the (County) (City) (Town) of _____________________________

§ 1. Findings.

The (County) (City) (Town) of  __________________ finds that the preservation of real estate devoted to wetlands and riparian buffers within its boundaries is in the public interest and, hereby ordains that such real estate shall be taxed in accordance with the provisions of Section 58.1-3665 of the Code of Virginia; and, this ordinance.

§ 2. Exemptions. [Optional: Either (i), or (ii) as determined in the ordinance by the governing body of the county, city or town]
Such property shall be (i) exempt; or, (ii) partially exempt from local taxation. The partial exemption shall be _________________.

§ 3. Effective date.

This ordinance shall be effective for all tax years beginning on and after ____________________.

Note: § 2. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation under the authority of Chapter 516 of the 1998 Virginia Acts of Assembly (formerly HB 1419). This section may not be needed if 100% exemption is intended; however, a statement to that effect would clarify the local governing body's intent