CHAPTER 221
An Act to amend and reenact §2.2-2342 of the Code of
Virginia, relating to payments in lieu of real property taxes; Fort Monroe
Authority.
[H 2038]
Approved March 12, 2013
Be it enacted by the General Assembly of Virginia:
1. That §2.2-2342 of the Code of Virginia is amended and
reenacted as follows:
§2.2-2342. Payments to Commonwealth or political subdivisions
thereof; payments to the City of Hampton.
A. The Authority may agree to make such payments to the
Commonwealth or any political subdivision thereof, which payments such bodies
are hereby authorized to accept, for any goods, services, licenses, concessions
or franchises as the Authority finds consistent with the purposes for which the
Authority has been created.
B. On or before January 15, 2012, the Authority shall pay to
the City of Hampton a fee in an amount to be determined by the formula defined
below for the period September 15, 2011, through December 31, 2011. Thereafter,
fees to the City of Hampton shall be payable, in arrears, for the period
January 1 through June 30 on each June 30, and for the period July 1 through
December 31 on each December 31. The fee shall be determined as follows: the
total assessed value of all real property interests in the Authority's Area of
Operation, public and private as provided by law, (i) all property in
the Fort Monroe Area of Operation shall be assessed as if it was privately
owned property; (ii) property exempt from taxation by classification under §
58.1-3606, other than property classified solely under subdivision A 1 of §
58.1-3606, based on the use of the property and regardless of ownership of the
property, shall be excluded from the calculation of the fee; (iii) property
designated by ordinance of the City of Hampton as exempt from taxation pursuant
to §58.1-3651, or pursuant to any other applicable action of the City Council,
based on the use of the property and regardless of ownership of the property,
shall be excluded from the calculation of the fee; (iv) property owned or
leased and exclusively used by the National Park Service or the City of
Hampton, property remaining under the ownership of the federal government, and
any other property that would not be taxed if it was located elsewhere in the
City of Hampton by virtue of the ownership, control, or use of the property,
except as otherwise provided herein, shall be excluded from the calculation of
the fee; and (v) the total assessed value of the property, less any exclusions
as indicated herein, shall then be divided by $100, multiplied by the
then-current real estate tax rate set by the City of Hampton, minus the real
estate taxes owed to the City of Hampton from taxpayers within the Authority's
Area of Operation, minus the amount of the real estate taxes that otherwise
would be due on real property owned by the National Park Service or the City of
Hampton, or exclusively used and controlled by the National Park Service, and
any real property remaining under the ownership of the federal government. This
shall be the amount of the fee payable to the City of Hampton. It is the intent
of this section that for properties at Fort Monroe that would be taxed by the
City of Hampton if privately held, the Authority shall pay a fee in lieu of
taxes, but that properties at Fort Monroe that would not be taxed by the City
if privately held shall be exempt from the fee, taking into account the current
limitations on the transfer of properties at Fort Monroe. The Authority or its
qualifying lessees shall apply to the assessor of real estate for the City of
Hampton and follow the process for recognition of the exemption applicable to
other such properties in the City. The Authority shall use all funds
available and manage its finances and take all necessary and prudent actions to
ensure that the fee provided in subsection B of § 2.2-2342 is
paid when due and shall notify the City of Hampton and the Trustees as soon as
practical if the funds will not be available to pay the fee when due and the
Trustees shall take all necessary actions to remedy any deficiency. In the
event the fee is not paid when due, interest thereon shall at that time accrue
at the rate, not to exceed the maximum amount allowed by §2.2-4355, determined
by the City of Hampton until such time as the overdue payment and interest are
paid. Unpaid fees and interest thereon shall rank in parity with liens for
unpaid taxes and may be collected by the City of Hampton as taxes are
collected; however, no real property of the Commonwealth or the Authority may
be sold in such collection efforts.
C. The Authority shall have the right to contest the
assessments made on property at Fort Monroe owned by the Commonwealth or itself
or any property for which the Commonwealth or the Authority shall be
responsible for payment of the fee, using the procedures utilized by other
citizens of the City of Hampton, including appeals to the Board of Review of
Real Estate Assessments for the City of Hampton and appeals therefrom to the
Circuit Court of the City of Hampton, which is hereby granted jurisdiction to
adjudicate any such appeal by the Authority in the same manner as applicable to
private property owners or lessees in the city.
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