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Code · Virginia · Title 58.1 · Chapter 35

Code of Virginia § 58.1-3506.4. Local restrictions and conditions; model ordinance.

105 words·~1 min read·/va/title-58-1/chapter-35/58-1-3506-4·

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Notwithstanding the provisions of subdivisions 1, 2, and 3 of § 58.1-3506.2 , the governing body of a county, city or town may by ordinance specify lower income and financial worth figures. The governing body also may prescribe by ordinance for a maximum amount of tax relief hereunder based on the assessed value of the motor vehicle or a formula which takes into account the income and financial worth levels of the individual seeking the benefit of the preferential tax rate. The Department of Taxation shall develop a model ordinance to assist local governments with the implementation and enforcement of this article.
1991, c. 646.
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