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Home My WebLink About050-07. ~ ° ~ BOARD OF SUPERVISORS „yGIN/ It)B RESOLUTION REQUEST BY THE NATURE CONSERVANCY FOR EXEMPTION FROM TAXATION PURSUANT TO ARTICLE X, SECTION 6(A) (6} OF THE CONSTITUTION OF VIRGINIA WHEREAS, The Nature Conservancy, 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, the property is comprised of 11 parcels totaling 110 acres and is located on Rectors Lane, North of Middletown, Virginia, in the Back Creek Magisterial District (Property ID Numbers 83-2-1;83-2-2;83-3-3;83-2-4;83-2-5;83-A-61;83-A-61 C; 83-A-61D;83-A-61E;83-A- 61F; and 83-A-61 G). The property has a 2006 assessed value of $757,500.00 and was taxed $3,976.88 in county real estate taxes; and WHEREAS, the Board of Supervisors examined and considered the provisions of Section 58.1-3651 (B) of the Code of Virginia. NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of the County of Frederick, Virginia, hereby supports, pursuant to Article X, §6 (a) (6) of the Constitution of Virginia, to provide: 1. That The Nature Conservancy is classified and designated as a charitable and benevolent organization pursuant to the Code of Virginia, Section 58.1-3651 (A); and 2. That property owned by The Nature Conservancy and used by it exclusively for charitable and benevolent purposes on anon-profit basis is determined to be exempt from taxation, state and local, including inheritance taxes. ADOPTED this 14"' day of March 2007. Upon motion made by Barbara E. van Osten and seconded by Gene E. Fisher ,the above resolution was approved by the Frederick County Board of Supervisors, at their meeting and public hearing held on March 14, 2007, by the following recorded vote: Resolution -The Nature Conservancy Page 2 Richard C. Shickle Bill M. Ewing Gary W. Dove Barbara E. Van Osten Aye Gene E. Fisher Aye Philip A. Lemieux Aye Charles S. DeHaven, Jr Aye A COPY TESTE: ~e Aye Aye John ' ey, Jr. Clerk, oard of Supervisors County of Frederick, Virginia Resolution No.: 050-07 cc: Cheryl B. Shiffler, Finance Director C. William Orndoff, Jr., Treasurer Ellen E. Murphy, Commissioner of the Revenue The Nature Conservancy Feet 0 300 600 1,200 1.800 7 ann '~~~{{i%%""" °° ~ - x"~ m Ci ,$ y cep e ~a -z o i o - ~ o. \~a° ~~~ ® m mQ~\c~ ~ \~5 ~r 8 a° ~v r Y''. ~ ~{~ 4 b m ~LeS e~ ' wje ~ ~ ~`' ;prover °~ ~ ~° a,~ ~ v ~? o m3 h / ~`~~o Ma~she~o ° ~ / ~ ,. a~z off. .~ a ~ ° ~ FieG`ojA. ~., uGy ~ D~° .. r L 2y e. e3 s3z" ~ m a ~ '~ ~ a\\e~ ~,.. e3°'~'A4 823 .(,\~/ 0 /~~ Pg\ ~\ ~~i dae° °b y1F~ /~~ n e ~J i SS x • 0~/ g5 9 y C1` °o o° l' Gj ~m~ ~ \oe ~ $ ° ° ~$ // 1 a°6 ., sP,' JAG,\~G~~e ~G. O~a .a °°B~ ,s a eJG ~ s ° a ] 0 ~'b ~LsoB ppg ~QA O ~~°eO Q°.a ea ~ :9 _` ® M lI ® \~1` o ° ° O 8 °°~' O O~ The Nature Conservancy Feet •• 0 495 990 1,960 2,970 3,960 COUNTY of FREDERICK March 15, 2007 Karen Johnson Land Protection Specialist The Nature Conservancy 530 E. Main Street, Suite 800 Richmond, VA 23219 Dear Ms. Johnson: John R. Riley, Jr. County Administrator 540/665-5666 Fax 540/667-0370 E-mail: jriley @ co.frederick.va.us The Frederick County Board of Supervisors, meeting in regular session and public hearing held on March 14, 2007, approved your request for tax exempt status for property consisting of 11 parcels, totaling 110 acres, located on Rector's Lane, north of Middletown, in the Back Creek Magisterial District, as requested in your correspondence dated January ] 8, 2007. 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 ce: Ellen E. Murphy, Commissioner of the Revenue C. William Orndoff, Jr., Treasurer Cheryl B. Shiffler, Finance Director Ct\TJP\cnmm i sson ertevenue\Le[ters\NatureConservancyTazFacempiSlatus(031407BdMtg).wpd 107 North Kent Street Winchester, Virginia 22601-5000 ALLEN ~.14IU~HY COMMISSIONER OF THE REVENUE COUNTY OF FREDERICK 107 NORTH KENT STREET WINCHESTER, VA 22601 (540) 665-5681 FAX (540) 667-6487 EMAIL: emumhvna,co.frederick.va.us MEMORANDUM TO: FROM: DATE: FREDERICK COUNTY BOARD OF SUPERVISORS JOHN R. RILEY, JR., COUNTY ADMINISTRATC" ELLEN E. MURPHY, COMMISSIONER OF THE JANUARY 31, 2007 ~~~~ ,.-- n `~''` - C , ,, S} m ~. ~ - ~ C)r ~ ~ y. T `~` r ~T~ 1V ~'/ RE: THE NATURE CONSERVANCY -TAX EXEMPT APPLICATION The Nature Conservancy is applying for tax exempt status on real estate in Back Creek District of Frederick County and are shown on the records as follows: THE NATURE CONSERVANCY PRESENTED TO THE BOARD OF SUPERVISORS FROM ELLEN MURPHY, COMMISSIONER OF THE REVENUE JANUARY 31, 2007 TAX BURDEN 2006 2006 TAX IF NO LAND PARCEL # ACRES ASSESSMENT 2006 LAND USE BURDEN USE 83 A 61 9.41 75,900.00 48,439.00 254.30 398 .48 83 A 61C 17.96 90,900.00 3,776.00 19.82 477 .23 83 A 610 17.1 88,300.00 3,591.00 18.85 463 .58 83 A 61E 2.26 45,000.00 249.00 1.31 236 .25 83 A 61F 15.28 82,800.00 1,681.00 8.83 434. 70 83 A 63G 7.56 59,700.00 834.00 4.38 313. 43 B3 2 1 9.03 67,700.00 1,142.00 6.00 355. 43 83 2 2 7.52 60,100.00 951.00 4.99 315. 53 83 2 3 7.9 62,000.00 1,466.00 7.70 325. 50 83 2 4 8.36 64,300.00 1,464.00 7.69 337. 58 83 2 5 7.66 60,600.00 1,541.00 8.09 319. 20 757,500.00 65,134.00 341.95 3,976. 88 I have reviewed the documents received from The Nature Conservancy, including their 990 Tax Exempt return, their IRS letter of exempt status, their mission statement and their letter to the Board of Supervisors. I find all to be in compliance with exempt status. Wages on the return total $155,797,357 but there are no lazge payments to the board of directors of the Conservancy and total wages are about 4% of net assets or fund balances. Responses or questions should be directed to: Karen Johnson, Land Protection Specialist, 804-644-5800 Extension 16. Questions may also be mailed to The Nature Conservancy in Virginia, 530 East Main Street, Suite 800, Richmond, VA 23219 Due to the possible confidential status of the Conservancy's tax return I am retaining it in my office. All other document copies are attached. ThelVatuYe The Narure Conservanryin Virginia td [80¢] 6¢¢.5800 COY1 SeYVGiYICy ~ 53o E. Main Stree; Suite 80o ra: [So¢] 6¢¢ tG85 Richmond, VA z3zt9 naLEre.org SAVING THE LAST GHEAi PLACES ON FARTH January 18, 2007 Frederick County Board of Supervisors Winchester, Virginia Deaz Supervisors, In December of last year, the Nature Conservancy purchased 110 acres in Frederick County. I am writing to you to apply for tax exempt status. The Nature Conservancy is a non-profit Qrganization whose mission "is to preserve the plants, animals and natural communities that represent the diversity of life on Earth by protecting the lands and waters they need to survive". The property is comprised of 11 parcels and totals 110 acres. The parcels are identified as Frederick County tax map pazcels: 83-2-1, 83-2-2, 83-2-3, 83-2-4, 83-2-5, 83-A-61, 83-A-61C, 83-A-61D, 83-A-61E, 83-A-61F, and 83-A-61G. The property is located on Rectors Lane, just north of Middletown. The Conservancy intends to protect and preserve this property. One of the reasons the Conservancy purchased the property is to protect and enhance part of Buffalo Marsh Run, a tributary of Cedar Creek. Restoring this creek will help protect water quality in the Chesapeake Bay watershed. The Conservancy will plant a riparian buffer along a reach of Buffalo Marsh Run which runs through the property. The Conservancy also purchased this property because of an important cave located on the property. Caves are often underappreciated because they are "out of sight, out of mind," but many are important ecological sites that are havens for rare species. Because subterranean species are vulnerable to water pollution and overuse, they act as sentinels of ground water quality. We are working with the state Department of Conservation and Recreation with the hope that we can transfer the property into the state natural area preserve system. I hope that this addresses all the information you need to determine the tax exempt status for these pazcels. I have included our most recent tax return and our IRS letter acknowledging our tax exempt status. Please contact me with any questions you may have. I can be reached at 804-644-5800x16 or via email at Karen iohnson(c~tnc.or2. S;mcerely, ,~~.-, of ~-,~, Karen Johnson Land Protection Specialist Government Relations Chesapeake Rivers Green Sea Southern Rivcrs Vr '" X oq o O O ~ ~ ~ ~ ~ ~ ~ '.^ ~+ d" '" dd" o ~ ~ y ti ~ ~ , o .~ 0 z `n ~ a'' r u r ~~---' ~ ~ ~ z ~' ~ . x O 0 v ~ W ~ 0 CL~ ~ 'Zt ~ .~ ~ .Q a °: K ~ as 3 ~~ vy W z o w J W Q W N v J S ~ O J W ~ ~ Q y Z ~..~ ... FRC1M Thy Na;.ure Conservancy FRX M0. 6042956939 (tSt~Pn31 S'@'d~nid6 ~EPYtGL Oislrie[ ^irectar ~aftimore Dig,rict P NFiTU'Lt E COiQS~1fANL'S' INC~ 1815 N. L~ ~~-:"cT :~ING`It711, VA 22209 Apr. 12 2GC~1.G3:22FM P4 C3~partment at th® Treasury 37 Fsopkins Plaza, Baltimore, Md. ?t 7p7 Persan to Contact: EP/E0 TaX Examiner Teieplxotae Nattnber: C410} 962-6058 Refer Reply to: EpJEO:CSt1 ROD7A 8l7 Uate: .ARIL 29. 149{ pear Sir/Madaffi; 'This is in rcggdnse to your inquiry dated pq/ia cony ar the letter which -~~ requesting a 4roanizatign, granted tax exemat status`to the above named Our ree,ords shgc~ that the arganxzatian was granted exemgtian frotR Federal Incorrae Tax under section 5Dl(c)(3) of the Internal Revenue Code effective MiiItCH, 1954 7~e have also detera,;. iS not a private faundation because it is described indsectian(g)arganization 549,a}C1) anti 170Cb)(1)(A)(vi}. llanors may deduct contributions to yeu ender section i70 of the Cade. As df. January Z, 19$w, you are liabie far taxes under the Federal Insurance Contributiomg t$ct (social security taxes) qn remuneration of $lDb ar more you PaY to each a$ your employees during a calendar year, Ynu are not liable @qr t~se t:ax imp6ged under the Federal Unernplayment Tax Act (F31TA). 'iau are required to file farm 990, Rtturn of Drganizatipn.E,~Empt From Income Tax, only if yoU.r gross receipts each year are normally more than S25,O4D. However, if you receive a Form 990 package in the mail, please file the return even if you do not exceed the gros•5 receipts test. If yQ,y are not required to File, simply attach the label provided, check t11e box xn the heading tq indicate that your annual gross receipt9 are nprma,lly $25,040 or less, and sign the return. This letter nay be uaed to veri.#y your tax-exempt Status. 8izlcerely yours, Paui M. Harrington Aistrict Director