(A) The purpose of this subchapter is to provide for the implementation of the changes to the Personal Property Tax Relief Act of 1998 (PPTRA) effected by legislation adopted during the 2004 Special Session l and the 2005 Regular Session of the General Assembly of Virginia.
(B) Terms used in this subchapter that have defined meanings set forth in PPTRA shall have the same meanings as set forth in VA Code § 58.1-3523, as amended.
(C) To the extent that the provisions of this subchapter conflict with any prior ordinance or provision to the County Code, this subchapter shall control.
(Ord. passed 11-7-2005)