In accordance with VA Code, §§ 58.1-3210 et seq., as amended, the Council deems those elderly persons who fall within the provisions of this division to be bearing an extraordinary tax burden on the real estate in relation to their income and net worth.
(1997 Code, § 62-56)
Statutory reference:
Authority for subchapter, see VA Code, §§ 58.1-3210 et seq.