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that local governments currently do not have. The General Assembly would specify the conditions which would apply to this option.
Approval of the amendment by voters would allow the two sections of the Code of Virginia passed by the General Assembly in 1976 to become effective. These sections of the Code provide that a residential building which is 30 or more years old and has been improved so' that its appraised value has increased by $5,000 or more may be taxed at a lower rate than other property. A
83.9%