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205
<br />
<br />September 16, 1975
<br />
<br /> O~ motion of Mr. Wentz and seconded by Mr. Barnes, the ordinance was adopted, and by
<br />the following vote:
<br />
<br />Ayes:-. Barnes, Elliott, Holley, Oast, Wentz Davis
<br />Nays: None '
<br />
<br /> 75-373
<br />September 9,
<br />
<br /> "AN ORDINANCE TO APPROPRIATE $15,425 FROM THE CAPITAL IMPROVEMENT FUND
<br /> EXTENSION OF THE SANITARY SEWER ON AIRLINE BOULEVARD AND ON GLOUCESTER
<br /> AVENUE."
<br />
<br />The following ordinance, approved an first read%ng at regular?meeting of
<br />1975; was taken up and~read:
<br />
<br />FOR
<br />
<br /> On motion of Mr. Wentz and seconded by Mr. Barnes, the ordinance was adopted, and by
<br />the following vote:
<br />
<br />Ayes: Barnes, Elliott, Holley, Oast, Wentz Davis
<br />Nays: None '
<br />
<br /> 75-584 The follow2ng resolution, deferred~ from regular meeting of Septemb6r 9, 19~75,
<br />was taken up and read:
<br />
<br /> "A RESOLUTION APPROVING'AMENDMENT No. 4 T~ THE ~REDEVELOPMENT PLAN FOR WEAVER
<br /> REDEVELOPMENT PROJECT, PROJECT NO. VA.R-40, DATED MARCH, 1967[V"
<br />
<br /> The following report from the City Attorney was presented:
<br />
<br /> "You requested a report on the taxability of property owned by churches and being
<br />used as a source of revenue, specifically, pertaining to Amendment No 4 of the Weaver
<br />Redevelopment Plan. ·
<br />
<br /> Mr. Jack Wallace and I have met and discussed this matter and conclude the following:
<br />
<br /> 1. That portion of Amendment No. 4 of the Weaver Redevelopment Plan which would
<br />designate additional parking for t~e use of Ebenezer Baptist Church would he an accessory
<br />use for religious worship; and, therefore, be nontaxable.
<br />
<br /> 2. That portion of the Amendment which would be designated for the future construction
<br />of a home for the aged, in all probability, would be nontaxable. A research of law has
<br />indicated that if the land were a "source of revenue", such land would be taxable. However,
<br />the Attorney General of Virginia, in the 1974 Attorney General Opinions, at page 357,
<br />has ruled in a similar factual case, that the term "a source or revenue" means a substantial
<br />net profit. (see also, Norfolk v. Nansemond Supervisors, 168 Va. 606, 620 (1957). Accordingly
<br />each case must be deter~n irk own fact§ as to whether the land use derives a substantial
<br />net profit.
<br />
<br />purpose
<br />would be
<br />
<br /> In reference to landscaping of a parks/playground, this land is used for a charitable
<br />in which in all probability, would not be ~' "source of revenue"; and therefore,
<br /> tax exempt. '
<br />
<br /> I hope this report satisfactory for your use."
<br />
<br /> On motion of Mr. Holley and seconded by Mr. Wentz, the following resolution was adopted
<br />and by the following vote:
<br />
<br /> "A RESOLUTION APPROVING AMENDMENT NO. 4 TO THE "REDEVELOPMENT PLAN FOR WEAVER
<br /> REDEVELOPMENT PROJECT, PROJECT NO. VA. R~40, DATED MARCH, 1967"
<br />
<br /> WHEREAS, this proposed amendmen~ changes the use of four parcels from designation
<br />of commercial to semi-public, and such amendment will permit church sponsored or supported
<br />facilities of a neighborhood service nature on said parcels; and
<br />
<br /> WHEREAS, Portsmouth Redevelopment and }lousing Authority by resolution has considered
<br />and approved such amendment.
<br />
<br /> NOW, THEREFORE, BE IT RESOLVED by the Council
<br />an amendment No. 4 to the "Redevelopment Plan For
<br />No. Va. R-40, dated March, 1967"."
<br />
<br />of the City of Portsmouth that it approves
<br />Weaver Redevelopment Project, Project
<br />
<br />Ayes: Barnes, Elliott, Holley, Oast, Wentz, Davis
<br />Nays: None
<br />
<br /> 75-352 - The following ordinance, approved on first reading at regular meeting of
<br />August 19, 1975, was taken up and read:
<br />
<br />the
<br />
<br /> "AN RRDINANCE TO APPROPRIATE $2,351 FROM THE GENERAL FUND FOR THE CITY'S SHARE
<br /> OF OPERATING EXPENSES FOR THE TIDEWATER REGIONAL HEALTH PLANNING COUNCIL."
<br />
<br />On motion of Mr. Wentz and seconded by Mr. Elliott, the ordinance was adopted, and by
<br />following ~ote:
<br />
<br />Ayes: Barnes, Elliott, Holley, Oast, Wentz, Davis
<br />Nays: None
<br />
<br />
<br />
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