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AN ORDINAINCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, <br />VIRGINIA, 1973, BY ADDING TO Ci~APTER 35 THEREOF, ARTICLE <br />XV PERTAINING TO SERVICES ~HA~S ON CERTAIN REAL PROPERTY <br />EXEMPT FROM TAXATION. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia, that Chapter 35 of the Code of the City of Ports- <br />mouth, Virginia, !~73, be ~ended by adding thereto, Article <br />XV, Sections 35-231 through 35-233 to read as follows: <br /> <br />Am~ICLE ~Cg~ Service Charges. <br /> <br />Section ~5-23~ <br /> <br />Service charge on certain real property <br />exempt from taxation. <br /> <br /> There is hereby imposed, pursuant to the authority of <br />Section 58-i6~2, Code of Virginia~ 1950, as amended, a <br />fee or service charge ~hich shall be collected from the <br />owners of all real estate within the City of Portsmouth <br />which is exempt from taxation under subsection (1) of <br />Section 58-12, Code of Virginia~ 1950, as amended, which <br />is property owned directly or indiredtly by the Commonwealth <br />of Virginia, or any political subdivision thereof. <br /> <br />Section 35-232. How service charge computed. <br /> <br /> The fee or service charge imposed in Section 35-231 <br />shall be based on the assessed value of the real estate and <br />the amount whm_.n the City of Portsmouth shall have expended <br />in the fiscal year preceding the fiscal year such charge <br />is assessed ~or~ the purpose of furnishing police and fire <br />protection~ for the collection a~d disposal of refuse and <br />the cost of public school education in the case of faculty <br />and staff housing of an educational institution, excluding <br />any ~oun% received from federal or state grants specifically <br />designated for such purposes. The expenditures for services <br />not provided for certain real estate shall not be applicable <br />to the caluclations of the service charge for such real estate, <br />nor shall such expenditures be applicable when a service is <br />currently funded by another service charge. The service charge <br />shall not be applicable to public roadways or property held <br />for future construction of such roadways. This service charge <br />shall not exceed the real estate tax which would have been <br />payable had such property been fully taxable, shall be fixed <br />by dividing the said expenditures by the assessed fair market <br />value of a!l the real estate within the City of Portsmouth <br />excep~ real ~s~ate~ owned by the United States Government or ~ <br />an~ of its instrumentalities expressed in $100, including <br />nontaxable property, provided there first be listed and <br /> <br /> <br />