055-08RESOL UTION TO ADOPT THE 2408 ASSESSMENT YEAR
TAX RATE
WHEREAS a notice of public hearing and budget synopsis has been published and a
public hearing held on March 26, 2008.
THEREFORE BE IT FURTHER RESOLVED by the Board of Supervisors of the County
of Frederick, Virginia, that the tax rates for the 2008 assessment year as advertised in The
Winchester Star on March 17, 2008, be hereby approved as follows:
■ 52 %cents per $100 of assessed value to be applied to real estate, including mobile
homes
■ $4.20 per $100 of assessed value to be applied to personal property
■ $2.25 per $100 of assessed value to be applied to personal property on one vehicle to
volunteer firefighters that are approved and registered with the Fire and Rescue
Department
■ 42 '/z cents per $100 to be applied to airplanes
■ Zero tax to be applied to antique vehicles
■ $2.00 per $100 of assessed value on declining values to be applied to machinery and
tools, and contract classified vehicles. The declining values are 60% for the first year,
50 %for the second year, 40% for the third year and 30% for the fourth year and beyond.
The Business and Professional Occupational License rates are as follows:
■ retai120 cents per $100 of gross receipts
■ contractors 16 cents per $100 of gross receipts
■ professional services 58 cents per $100 of gross receipts
■ repair, personal and business services and all other business and occupations not
specifically listed or exempted 36 cents per $100 of gross receipts
■ wholesale 5 cents per $100 of purchases
■ Meals tax at an adopted rate of 4 cents per $1.00
■ Lodging tax at an adopted rate of 2 cents per $1.00
County decals are at an adopted rate of $25 per vehicle and $10 per motorcycle.
The Sanitary Landfill fees are as follows: $45 per ton for commercia]/industrial; $42 per ton for
construction demolition debris; $24 per ton for municipal waste and $24 per ton for municipal
sludge.
The local tax for Enhanced 911 Service will continue to be at a set rate of $1.60.
THEREFORE BE IT FURTHER RESOLVED that the Board of Supervisors of the
County of Frederick, Virginia, will adopt a resolution appropriating the fiscal year 2008 -2009
budget prior to June 30, 2008.
Resolution Adopting 2008 Assessment Year Tax Rates
Board Meeting of April 9, 2008
Upon motion made by Bill M. Ewing and seconded by Gary W. Dove, the above
resolution was approved by the following recorded vote:
Richard C. Shickle Aye Bill M. Ewing Aye
Gene E. Fisher Aye Philip A. Lemieux Aye
Gary W. Dove Aye Charles S. DeHaven, Jr. Aye
Gary A. Lofton Aye
A COPY TESTE:
l
t `f � ��'
John R�' ey, Jr. � � —
Clerk, Board of Supervisors
County of Frederick, Virginia
Resolution No. 055 -08
Original: Cheryl B. Shiffler, Finance Director
cc: C. William Orndoff, Jr., Treasurer
Ellen E. Murphy, Commissioner of the Revenue