077-064~G~ C~t''i
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RESOLUTION
REQUEST BY THE ASSOCIATION FOR THE PRESERVATION OF VIRGINIA
ANTIQUITIES FOR EXEMPTION FROM TAXATION PURSUANT TO ARTICLE X,
SECTION 6(A) (6) OF THE CONSTITUTION OF VIRGINIA
WHEREAS, The Association for the Preservation of Virginia Antiquities, anon-profit
organization, has requested the Board of Supervisors of the County of Frederick, Virginia, to grant
its request for a tax exemption pursuant to Article X §6(a) (6) of the Constitution of Virginia for
certain property owned by said organization in the County of Frederick; and
WHEREAS, said request is for retroactive status to January 1, 2006; and
WHEREAS, the property in Back Creek Magisterial District, known as "Fort Colvin"
(Property ID Number 62-A-51-A; 2.03 Acres) has an assessed value of $90,800 and was taxed
$476.70 in 2006 in county real estate taxes; and
WHEREAS, the Board of Supervisors examined and considered the provisions of Section
58.1-3651 (B) of the Code of Virginia.
NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of the County
of Frederick, Virginia, hereby supports, pursuant to Article X, §6 (a) (6) of the Constitution of
Virginia, to provide:
1. That they are classified and designated as a charitable, historical, and benevolent
organization pursuant to the Code of Virginia, Section 58.1-3651 (A); and
2. That property owned by the Association for the Preservation of Virginia Antiquities and
used by it exclusively for charitable and benevolent purposes on anon-profit basis is
determined to be exempt from taxation, state and local, including inheritance taxes.
ADOPTED this 14"' day of June 2006.
Upon motion made by Barbara E. Van Osten and seconded by
Charles 5. Dexaven, 1r. ,the above resolution was approved by the Frederick
County Board of Supervisors, at their meeting and public hearing held on June 14, 2006, by the
following recorded vote:
Resolution -The Association for the Preservation of Virginia Antiquities
Page 2
Richard C. Shickle Aye Gene E. Fisher Aye
Bill M. Ewing Aye Philip A. Lemieux Aye
A e
Gary W. Dove Absent Charles S. DeHaven, Jr. Y
Barbara E. Van Osten _Q~
A COPY TESTE:
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John 1~2iley, Jr.
Clerk, Board of Supervisors
County of Frederick, Virginia
Resolution No.: 077-06
cc: Cheryl B. Shiffler, Finance Director
C. William Orndoff, Jr., Treasurer
Ellen E. Murphy, Commissioner of the Revenue
COUNTY of FREDERICK
June 15, 2006
Sarah W. Cooleen
Revolving Fund Manager
The Association for the Preservation of Virginia Antiquities
204 West Franklin Street
Richmond, VA 23220-5012
Dear Ms. Cooleen:
John R. Riley, Jr.
County Administrator
540/665-5666
Fax 540/667-0370
E-mail:
jri ley C~ co.frederick.va.us
The Frederick County Board of Supervisors, meeting in regular session and public hearing held
on June 14, 2006, approved your request for tax exempt status for property known as "Fort Colvin,"
property owned by the Association for the Preservation of Virginia Antiquities, as requested in your
correspondence dated May 1, 2006. The resolution passed by the Board is enclosed.
Should you have any questions, please do not hesitate to contact me.
With kindest regards, I am
Sincerely,
Jay E. Tibbs
Deputy County Administrator
JET/tjp
Enclosure
cc: Ellen E. Murphy, Commissioner of the Revenue
C. William Orndoff, Jr., Treasurer
Cheryl B. Shiffler, Finance Director
C:\T1P\commissonerrevenue\Letters\A ssocPresrvam VaAntiquities(FortColvin)TaxExemptStatus(061406BdMtg).wpd
]07 North Kent Street Winchester, Virginia 22601-5000
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Frederick County, Virginia
Ellen E. Murphy
Commissioner of the Revenue
107 North Kent Street
m
Winchester, VA 22601 e
email: emurphy@co.frederick.va.us
Telephone (540) 665-5681 Fax (540) 667-6487 ~ ~~,~r ° ~.;;~.
MEMORANDUM
DATE: MAY 4, 2006
TO:
FROM:
RE:
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JOHN R. RILEY, JR., COUNTY ADMINISTRATOR
FREDERICK COUNTY BOARD OF SUPERVISORS
i
.-,'
ELLEN E. MURPHY, COMMISSIONER OF THE REVENUE
REQUEST FOR EXEMPT STATUS FOR THE ASSOCIATON FOR Tl
PRESERVATION OF VIRGINIA ANTIQUITIES
TAX MAP 62 - A - 51-A BACK CREEK MAGISTERIAL DISTRICT
Please see attached the information provided by Sarah Whiting Cooleen, Revolving Fund
Manager for The Association for the Preservation of Virginia Antiquities. I assisted Ms.
Cooleen by suggesting the items needed for presentation to you to enable their request. I find
the information to be complete.
The tax implications of this exempt status would be $476.70 for tax year 2006, all due to real
property. The request is for retroactive status to January 1, 2006.
I find the Federa1990 tax return and supporting schedules, Federal exempt status, mission
statement, and letter of request to be in order. Please feel free to call Ms. Cooleen for the
Association or me if you have questions.
When copying the information for the public and the board meeting, please do not duplicate the
Federal Tax Return.
~3~d~~~~~ M~~Y ~ 4~L~
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PRESERVATION
May 1, 2006
Ms. Ellen Murphy
Commissioner of Revenue
P:O. Box 552
Winchester, VA 22604
Dear Ms. Murphy,
VIRGINIA
Thank you so much for speaking with me via telephone on Friday,
Apri128`~. I appreciate your guidance in requesting the removal of the real
estate taxes for Fort Colvin, a property owned by APVA Preservation
Virginia.
I am attaching the formal letter of request to the Frederick County
Board of Supervisors and all the information you requested. I will be the
contact for this request so if you have any questions or need more
information please let me know.
Thank you very much for your help in this matter. I greatly
appreciate it.
S' erely, r ,
(-..~~
~,,
Sarah Whiting Cooleen
Revolving Fund Manager
1 h~ II V'~
J PRESERVATION VIRGINIA
SARAH W.000LEEN
Revolving Fund Manager
4 West Franklin Street • Richmond, Vq 23220-5012
sco. n@apva.org •804-648-]889, Ext. 720 •Fax804-775-0802
www.apva.org
THE ASSOCIATION FOR THE PRESERVATION OF VIRGINIA ANTIQUITIES
204 West Franklin Street - Richmond, Virginia 23220-5012 - 804/648-1889 - 804/775-0802 - www.apva.org
A][~~A
PRESERVATION VIRGINIA
May 1, 2006
Frederick County Board of Supervisors
c/o Ms. Ellen Murphy
Commissioner of Revenue
P.O. Box 552
Winchester, VA 22604
Dear Frederick County Board of Supervisors,
APVA Preservation Virginia is requesting the waiver of real estate taxes for
Fort Colvin, a property owned by APVA Preservation Virginia.
Founded in 1889, APVA Preservation Virginia, a 501(c)3 non-profit, is the
oldest statewide preservation organization in the nation. APVA is dedicated to
preserving and promoting the state's irreplaceable historic structures, landscapes,
collections, communities and archaeological sites. By mission, APVA ensures the
vitality of Virginia's distinctive heritage, resulting in cultural, economic and
educational benefits for the public.
APVA purchased the endangered Fort Colvin in 2004 for $140,000 to save it
from neglect or possible demolition. Fort Colvin is a rare example of frontier
construction with its roots in Irish vernacular azchitecture. The actual property is
listed on the deed as:
`Back Creek Magisterial District, Frederick County, Virginia containing
2.027 acres, improved by a two-story stone and frame building known as
"Fort Colvin."
APVA is holding the Fort Colvin property for the French and Indian War
Foundation Center in Winchester for purchase in the next 6 to 8 months. The Center
has plans to use the house as a museum and as an events center for re-enactments.
APVA Preservation Virginia has worked for over 100 years to save dozens of
threatened historic homes and buildings in Virginia that might otherwise have been
destroyed. Through the Historic Property Revolving Fund, APVA helps protect and
preserve publicly significant historic properties by using options to purchase, direct
acquisition, or deed of gift to acquire threatened or endangered properties. Fort
Colvin was purchased through the Revolving Fund.
THE ASSOCIATION FOR THE PRESERVATION OF VIRGINIA ANTIQUITIES
204 West Franklin Street - Richmond, Virginia 23220-5012 - 804/648-1889 - 804/775-0802 - www.apva.org
~~TA
PRESERVATION VIRGINIA
The fund was established in 1989 by the Virginia General Assembly and
administered through the Virginia Department of Historic Resources until it was
transferred to APVA in 1999. APVA was selected to admnuster the fund because of
its record of successful preservation and commitment to the fund program
APVA places protective covenants and easements on the each property it
purchases to protect it from inappropriate changes. These easements become part of
the deed in perpetuity and are held by the Virginia Department of Historic
Resources.
I would like this letter to serve as a formal request to the Frederick County
Boazd of Supervisors for real estate tax exemption for the Fort Colvin property;
retroactive from January 1st 2006.
I am including the following:
• APVA mission statement
• Most recent 990
• Copy of most recent real estate tax bill
• Names and addresses of principle othcers
• 501(c)3letter
Thank you very much for your help in this matter.
Sincerely,
Sarah Whiting Cooleen
Revolving Fund Manager
THE ASSOCIATION FOR THE PRESERVATION OF VIRGINIA ANTIQUITIES
204 West Franklin Street - Richmond, Virginia 23220-5012 - 804/648-1889 - 804/775-0802 - www.apva.org
Mission Statement - AY V A Yreservahon v trgtrua rage t or i
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Homa > About Us ? Missbn Statement
fMt!$.r10N STATEMENT
APVA Preservation Virginia is dedicated to preserving and promoting the state's irreplaceable _
historic structures, landscapes, collections, communities and archaeological sites.
fdission Statsmm#
By our mission, we ensue: the vitality of V"irginia's distinctnre heritage, resulting in cultural,
i Being an Impact
econom
c and educational benefits for the public. We achieve our mission by providing
_
__
ea ership, expertise, influence, policy, programs and services to the public and special _
.
- Brancfres
audiences.
Staff directory
_ __
Board of'ftusbea
GuideS#ar Listing
http://www.apva.org/aboutus/ 5/1 /06
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ear: Zoos COUNTY Qf FREI7ERI~'I(,1/tRG1NIA
REAL ESTATE 7AX BILL
C. Wittiam Orndoff, Jr., Treasurer R~C~IUEC)
_Pieasc sec reverse side for a~dtttoRSl tn(rrBlatfan. APR Z i 2(~i
pt. #: RE 2006 ~'-
T[cket #: 35659 ~,~~~/~
Property [.D. ~: 62 - A- - 57-A f..
Property Descript[on: 2..03 ACRES _~,~ •~~«q
5476.70
500
RE20~6003S659C10t].I]27862U00023835
Property pwner:
70'S{{WNKRBQ " + • a-DwtrFF 23220
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THE ASSOC FOR PRESERVATION OF VA
ANTIaU1T1ES.ilEVQLVINO FUND
204 W FRANKLIN ST
RICHMOND, VA 2322D-6®12
238.35 5236.35
TOTAL ANNUAL TAX 8476.70
IF Y WI8H TO PAY Bp DARD QR VIBA.
PLEB FILL GUT THE BACK OP THIS STUB. 616N
AND RETURN TG THE TREASUREq.
THE ASSOCIATION FOR THE PRESERVATION OF VIRGINIA ANTIQUITIES
BOARD OF TRUSTEES
coos
Executive Committee:
William B. Kerkam, III (Barry), President
313 Oak Lane
Richmond, VA 23226
Term expiration: President, May 2007'; Board, May 2007`
John H. Guy, IV (John), ~c~ President
6046 Edgewood Terrace
Alexandria, VA 22307
Term expiration: Vice President, Aprii 2007;
Board, Apri12008`
Dr. Carter L. Hudgins (Carter), Vice President
510 George Street
Fredericksburg, VA 22401
Term expiration: Vice President, September 2006;
Board, September 2007
Dr. Robert R. Sedivy (Bob), Treasurer
2135 Proffitt Road
Manakin Sabot, VA 23103
Term expiration: Executive Committee, June 2006;
Board, June 2008"
Ronald L. Hurst (Ron)
Attention: Brenda Howard
Colonial Williamsburg Foundation
Post Office Box 1776
Williamsburg, VA 23187
Term expiration: Executive Committee, April 2006;
Board, April 2007"
Addison B. Thompson (Tad)
12601 River Road
Richmond, VA 23233
Terre expiration: Executive Committee, September 2006
Board, June 2006
Dr. Robert C. Vaughan, III (Rob}
Virginia Foundation forfhe Humanities
145 Ednam Drive
Charlottesville, VA 22903
Term expiration: Executive Committee, June 2008';
Board, June 2006"
APVA BOARD OF TRUSTEES LIST - 2006, Page 2
Ms. Elizabeth S. Kostelny (Elizabeth), Secretary
APVA
204 West Franklin Street
Richmond, VA 23220-5012
(Serves as Secretary in her capacity as Executive Director per the Bylaws; does not serve on the Board)
Board Members:
Dr. Warren M. Billings (VNarren)
12 Swallow Street
New Orleans, LA 70125
Term expiration: April 2008*
Mrs. Elmo G. Cross, Jr. (Anne)
Central Branch Regionat Trustee
11544 Hanover Courthouse Road
Hanover, VA 23069
Term expiration: June 2006
John H. Guy, IV (John), Vice President
6046 Edgewood Terrace
Alexandria, VA 22307
Term expiration: April 2008*
_ Dr. Carter L: Hudgins (Carter), Vice President
510 George Street
Fredericksburg, VA 22401
Term expiration: September 2007
Peter Hunt (Peter)
Wareham Farm
5841 White Hall Road
Zanoni, VA 23061
Term expiration: September 2007
Ronald L. Hurst (Ron)
Attention: Brenda Howard
Colonist Williamsburg Foundation
Post Office Box 1776
Williamsburg, VA 23187
Term expiration: April 2007*
Ms. Katherine Imhoff (Kat)
Thomas Jefferson Foundation
Post Office box 316
Charlottesville, VA 229A2
Term expiration: June 2007
Ms. Genevieve P. Keller (Lennie)
Post Office Box 92
Charlottesville, VA 22902
Term expiration: September 2007
APVA BOARD OF TRUSTEES LIST - 2006, Page 3
Mrs. Donald J. Kenneweg (Bemis)
Northern Branch Regional Trustee
124 Jay Road
Fredericksburg, VA 22405
Term expiration: June 2006
William B. Kerkam, III (Barry), President
313 Oak Lane
Richmond, VA 23226
Term expiration: Board, May 2007"
Mrs. Peter I. C. Knowles, II (Brantley)
1230 Rothesay Circle
Richmond, VA 23221
l~nter.~ 400 South Ocean Boulevard, #108
Palm Beach, FL 33480
Term expiration: June 2006
Mrs. Benjamin. W. Mears, Jr. {Katty)
Tidewater Branch Regional Trustee
Post Office Box 67
Eastville, VA 23347
Term expiration: June 2006
F. Breckinridge Montague (Breck)
Post Office Box 695
Gloucester, VA 23061
Term expiration: September 2007
Ray M. Paul, Jr. (Ray)
Universal Leaf Tobacco Co., Inc.
Post Office Box 25099
Richmond, VA 23260
Term expiration: April 2006•
Dr. Robert R. Sedivy (Bob), Treasurer
2135 Proffitt Road
Manakin Sabot, VA 23103
Term expiration: June 2008`
Mr. Charles H. Seilheimer, Jr. (Charlie)
Mt. Sharon Farm
Post Office Box 511
Orange, VA 22960
Term expiration: June 2006
Addison B. Thompson (Tad)
12601 River Road
Richmond, VA 23233
Term expiration: June 2006
Dr. Robert C. Vaughan, III (Rab}
Virginia Foundation for the Humanities
145 Ednam Drive
APVA BOARD OF TRUSTEES LIST - 2006, Page 4
Charlottesville, VA 22903
Term expiration: June 2006•
Col. Ulysses X. White (Xerk)
8710 Fort Drive
Manassas, VA 20110
Term expiration: September 2007
Dr. Wirt H. Wills (wrt)
Western Branch Regional Trusfee
907 Preston Avenue
Blacksburg, VA 24060
Term expiration: June 2006
"Due to rotate off the Board.
Honorary Trustees:
(Date of election to Honorary Tn~stee appears beside the name.)
Cannon Hobson Goddin (Hobby) (2002)
2124 Stuart Avenue
Richmond, VA 23220
Mrs. John H. VanLandingham III (Shirley) (1996)
1177 Overbrook Road
- Petersburg, VA 23805
Henry T. Wickham (1994)
D. Anderson Williams (Andy) (2002)
Williams Whittle Associates
711 Princess Street
Alexandria, VA 22314
infernal Revenge Service
District Baltimore District
Director
D3ugust 10. 1'j 95
•. ASSOCIATION FOR THE PRESERVATION
OF 'vIRGINIA 9:\TIOliITIES
204 W~',ST FRA:vKLIN STREET
P.ILH~fONir, V3 `23320
Dear Sir/Madam:
Department of the Treasury
31 Hopkins Plaza, $altimore, Md, 21201
P.D. Bo1 131h3,.Room 81-
Balti,~.pre, MD 21201
E:npioyer Identification Vumber:
54-05h8r;00
Person to Coritsct:
EP,`EO T=;; Examiner
Telephone Number: _
(41Q) 953-505u
This is ins response to your inquiry dated August 7, 1995, requesting a copy of
the letter which granted tax exempt status to the above named organization.
Dur records show that the organization was ;ranted etezrption from Federal Income
Ta;•_ under section 501(c){3) of the Internal P,evenue Code effective
August, 1941. We have also detertained that the crganization is not a private
foundation because it is described in sectien(s? 5C~9(a?(1) and 1;0(b)(i?(A)(vi).
Donorc may deduct contributions tc ycu under section 10 of the Code.
9s of January 1, 1984, you are liable for ta.~:es under the Federal Insurance
Contributicns act (social security tales? on remuneration of 5100 or mo:,re you
p.3v to each of your emplcyees during the calendar •,~ear. Ycu are not l::a'h..Ie for
the tax impcsed under the Federal linemployaent Tas,Act {FtiTA).
You are required to Tile Foz7s 990, Return of Organization Exempt from Income
Tas, only if your oress, receipts each. yea r. are no rn311y more than $'25,000.
_ However, if ~*au rPCeive a Forn 990 pacl:aoe in the mail, please file the return
even if ydu do nhot e-.ceed the gross receipts test. If you are not required tc
-file, simple attach the label provided, check the box in the heading to indicate
that pour annual dress receipts are nor~;allp S'S,ODO or les_, and' sign the
return_
:~ copy of our letter certiivirig the status at the organization is net available,
however, this letter maw be used to verity your ta-exempt status.
Because this letter could help resolve any questions about your exempt status.
it should be kept in your pernaneht records.
Sincerely yours,
• . ~+~~ ~~
Paul M: Harrington
District Director