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HomeMy WebLinkAbout2/18/1987 - RegularO� FkOANO,f F �u# of r, 1838 ROANOKE COUNTY BOARD OF SUPERVISORS SPECIAL MEETING ACTION AGENDA FEBRUARY 18, 1987 - 9:00 A.M. Welcome to the Roanoke County Board of Supervisors meeting. This is a special adjourned meeting from Tuesday, February 10, 1987. A. ROLL CALL B. PUBLIC HEARINGS 287-1 Petition of RICHFIELD RETIREMENT COMMUNITY AND RICHFIELD NURSING CENTER for adoption of a resolution requesting the General Assembly of Virginia to classify and designate as exempt from taxation, pursuant to Article X, Section 6 (a) (6) of the Constitution property owned by Richfield Retirement Community and Richfield Nursing Center. MOTION FOR RICHFIELD RETIREMENT COMUNITY - HCN/SAM - URC MOTION FOR RICHFIELD NURSING CENTER - HCN/SAM - URC 287-2 Petition of EDINBURGH SQUARE FOUNDATION for adoption of a resolution requesting the General Assembly of Virginia to classify and designate the property of Edinburgh Square as tax exempt pursuant to the provision of Article X, Section 6 (a) (6) of the Constitution of Virginia. AHB/HCN - URC C. SECOND READING OF ORDINANCES 1. Ordinance amending Chapter,21, "Taxation" of the Roanoke County Code providing for payments in lieu of real property taxation, imposing a service charge on certain real property; valuation, calculation of service charge, exemptions therefrom, appeals. (TABLED FROM FEBRUARY 10, 1987) ORDINANCE TABLED UNTIL FURTHER NOTICE. BLJ MOTION TO GO INTO EXECUTIVE SESSION PURSUANT TO CODE OF VIRGINIA 2.1-344 (a) TO DISCUSS PERSONNEL MATTERS D. WORK SESSION 1. 419 Frontage Development Plan PRESENTED BY JIM LEHE, JOHN PETERS O� ROANO�� AT ti `ri 183% ROANOKE COUNTY BOARD OF SUPERVISORS SPECIAL MEETING AGF'NDA FEBRUARY 18, 1987 - 9:00 A.M. Welcome to the Roanoke County Board of Supervisors meeting. This is a special adjourned meeting from Tuesday, February 10, 1987. A. ROLL CALL B. PUBLIC HEARINGS 287-1 Petition of RICHFIELD RETIREMENT COMMUNITY AND RICHFIELD NURSING CENTER for adoption of a resolution requesting the General Assembly of Virginia to classify and designate as exempt from taxation, pursuant to Article X, Section 6 (a) (6) of the Constitution property owned by Richfield Retirement Community and Richfield Nursing Center. 287-2 Petition of EDINBURGH SQUARE FOUNDATION for adoption of a resolution requesting the General Assembly of Virginia to classify and designate the property of Edinburgh Square as tax exempt pursuant to the provision of Article X, Section 6 (a) (6) of the Constitution of Virginia. C.- SECOND READING OF ORDINANCES 1. Ordinance amending Chapter 21, "Taxation" of Roanoke County Code providing for payments in lieu of real property taxation, imposing a service charge on certain real property; valuation, calculation of service charge, exemptions therefrom, appeals. (TABLED FROM FEBRUARY 10, 1987) D. WORK SESSION 1. 419 Frontage Development Plan E. ADJOURNMENT the AT A SPECIAL MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON WEDNESDAY, FEBRUARY 18, 1987 RESOLUTION 21887-1 TO THE GENERAL ASSEMBLY SUPPORTING TAX EXEMPTION OF PROPERTY OWNED BY RICHFIELD NURSING CENTER AND USED FOR CHARITABLE AND BENEVOLENT PURPOSES ON A NONPROFIT BASIS BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: WHEREAS, Richfield Nursing Center has requested this Board, pursuant to Section 30-19.04 of the Code of Virginia, as amended to adopt a resolution addressed to the General Assembly to classify and designate as exempt from taxation pursuant to Section 6 (a) (6) of Article X of the Constitution of Virginia, property located in the County of Roanoke, owned by it and used for charitable and benevolent purposes; and WHEREAS, a public hearing at which all citizens had an opportunity to be heard with respect to the request of Richfield Nursing Center was held by the Board of February 18, 1987; WHEREAS, the Board has examined and considered the provisions of subsection B of Section 30-19.04 of the Code of Virginia; BE IT RESOLVED that the Board of Supervisors of the County of Roanoke supports the classification and designation of Richfield Nursing Center as a charitable and benevolent organization; and BE IT FURTHER RESOLVED that the Board supports the exemption from taxation of property located in the County of Roanoke, owned by Richfield Nursing Center, and used exclusively R x by it for charitable and benevolent purposes on a nonprofit basis. On motion of Supervisor Nickens, seconded by Supervisor McGraw, and upon the following recorded vote: AYES: Supervisors Brittle, Garrett, McGraw, Nickens, Johnson NAYS: None td • � �.�-rte.. Mary H. Allen, Deputy Clerk 2/18/87 CC: File Commissioner of the Revenue Assistant County Administrator for Management Services Real Estate Assessor County Attorney Members of the Virginia General Assembly (Hand delivered) AT A SPECIAL MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON WEDNESDAY, FEBRUARY 18, 1987 RESOLUTION 21887-2 TO THE GENERAL ASSEMBLY SUPPORTING TAX EXEMPTION OF PROPERTY OWNED BY RICHFIELD RETIREMENT COMMUNITY AND USED FOR CHARITABLE AND BENEVOLENT PURPOSES ON A NONPROFIT BASIS BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: WHEREAS, Richfield Retirement Community has requested this Board, pursuant to Section 30-19.04 of the Code of Virginia, as amended to adopt a resolution addressed to the General Assembly to classify and designate as exempt from taxation pursuant to Section 6 (a) (6) of Article X of the Constitution of Virginia, property located in the County of Roanoke, owned by it and used for charitable and benevolent purposes; and WHEREAS, a public hearing at which all citizens had an opportunity to be heard with respect to the request of Richfield Retirement Community was held by the Board of February 18, 1987; WHEREAS, the Board has examined and considered the provisions of subsection B of Section 30-19.04 of the Code of Virginia; BE IT RESOLVED that the Board of Supervisors of the County of Roanoke supports the classification and designation of Richfield Retirement Community as a charitable and benevolent organization; and BE IT FURTHER RESOLVED that the Board supports the exemption from taxation of property located in the County of Roanoke, owned by Richfield Retirement Community, and used exclusively by it for charitable and benevolent purposes on a nonprofit basis. On motion of Supervisor Nickens, seconded by Supervisor McGraw, and upon the following recorded vote: AYES: Supervisors Brittle, Garrett, McGraw, Nickens, Johnson NAYS: None Mary H. Allen, Deputy Clerk 2/18/87 CC: File Commissioner of the Revenue Assistant County Administrator for Management Services Real Estate Assessor County Attorney Members of the Virginia General Assembly (Hand delivered) ITEM NUMBER AT A SPECIAL MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: February 18, 1987 SUBJECT: Request for support for Tax-exempt Status from Richfield Retirement Community and Richfield Nursing Center COUNTY ADMINISTRATOR'S COMMENTS: SUMMARY OF INFORMATION: In December 1986, Richfield filed suit against Roanoke County protesting the taxation of that entity for local real estate, personal property and business license purposes. The Board indicated a preference for negotiating a reasonable settlement rather than a lengthy uncertain litigation of the issue. With n recent weeks with these instructions, of R�ichfielditohas reachtalmutually acceptable representatives settlement. An agreement has been negotiated and is recommended to the Board at this time. Pertinent aspects of the proposed agreement are are as follows: 1. The County will tax those operations of Richfield which are clearly business entities such as the physicians building and the restaurant. 2. Richfield will pay to the County annually a negotiated sum in lieu of taxes for all remaining property. This sum represents 20% of the amount of real property taxes based on the assessed real estate value. 3. The total amount of taxes and sums in lieu of taxes for calendar year 1987 will be $34,213. 4. Roanoke County will agree to support Richfield's application for tax exempt status with the General Assembly this year or next year if there is insufficient time to meet the schedule this year. Richfield has submitted a lengthy document stating their r your justification for tax exempt status. Attached is a copy information. In essence, the reasons given are because of the nature of operations, the high percentage of Medicare patients, and the use of Hill -Burton funds to construct the facility. They point out that the facility was once owned and operated by the County. Their case seems reasonable and the staff recommends it to the Board at this time. The Board will note that sums in lieu of taxes have been used to assess exempt property for the costs of essential governmental services (police, fire protection and collection and disposal of refuse) rather than using the 20% service fee ordinance. This is the method used by Roanoke City and a number of other localities in the state. Under this formula, agencies such as the Cave Spring Rescue Squad and the Girl Scouts would not be affected. RECOMMENDATION: Staff recommends Board acceptance of the proposed settlement. -------------------------------- Approved Denied Received Referred To Motion by: ACTION Elmer 4C.Hod e County Administrator VOTE No Yes Abs Brittle Garrett Johnson McGraw Nickens z e 7- f REQUEST OF RICHFIELD NURSING CENTER AND RICHFIELD RETIREMENT COMMUNITY TO BOARD OF SUPERVISORS OF ROANOKE COUNTY FOR A RESOLUTION SUPPORTING EXEMPTION FROM TAXATION February 18, 1987 TO: Board of Supervisors of Roanoke County, Virginia Richfield Nursing Center and Richfield Retirement Community (which are collectively referred to in this request as "Richfield") respectfully request the Board to adopt a resolution supporting an exemption from taxation under Article X, Subsection 6(a)(6) of the Constitution of Virginia for the properties owned and used by Richfield for charitable purposes. Richfield's request is that all of the properties of Richfield be exempted from real and personal property taxation and business license tax, except for (1) that property on which Richfield currently pays taxes and (2) its restaurant, known as the Richfield Inn. I. Richfield's Origins were Rooted in a Charitable Purpose, Which was Recognized by the County in 1934, and Which Recognition Continued Until the Assessment by the Commissioner in 1983. In 1934, a Roanoke County Public Health nurse appealed to the County Board of Supervisors for use of a building in her efforts to help the indigent sick of the Roanoke Valley. The Board of Supervisors agreed that the need was present and on December 18, 1934, in creating "Mercy House," planted the seed from which has arisen the successor to the Roanoke County Public Health Association, the retirement community now known as Richfield. so The demand for services changed over time, and we responded: over the years we have provided a nursing home, a home for adults, housing for the elderly, a tonsillectomy clinic, a tuber- cular clinic and a home for unwed mothers. In recognition of the expanding services of the Roanoke County Public Health Association, the Board of Supervisors of Roanoke County, in 1954, acting on the authorization of Chapter 158 of the 1948 Acts of Assembly, conveyed unto Mercy House, Incorporated (the new name for the Roanoke County Public Health Association) 10.31 acres of land. An additional conveyance by gift was made by the Board of Supervisors in 1955, consisting of 14.93 acres. Both deeds were recorded in the Circuit Court for the County of Roanoke, subject to the express provision that title would revert to the Board of Supervisors if Mercy House or its successors ceased to operate as a nonstock, nonprofit corporation. Thus from its inception, the charitable purpose for which Mercy House was created has been acknowledged by the County. In 1968 Mercy House, Incorporated amended its charter to change its name to McVitty House, Inc. In 1969, the Board of Supervisors agreed to subordinate its right of reverter to a first lien deed of trust to be placed on the acreage in order to secure financing for the expansion of the facilities, and in 1972, on request by representatives of McVitty House, Inc., the Board of Supervisors agreed to a complete release of the right of reverter. In the resolution adopted by the Board of Supervisors on February 8, 1972, the Board again recognized that "McVitty !WZ II. Richfield Has Never Veered from its Charitable Purpose. Its Corporate Reorganization and Expansion have Improved the Quality and Quantit of Care Available. Man services are Provided to the Residents and to the Community at No Charge. In 1976, McVitty House, Inc., in a reorganization, conveyed all of its real estate to a newly created corporation, McVitty Homes of Roanoke Valley, Inc., except for one 6.2 acre tract on which is located the nursing home facility. The transfer of the balance of land to the new corporation was made in order to avoid encumbering all of the land by a trust indenture, which secured Industrial Revenue Bonds issued to finance the construction of the west wing of the nursing home. The new corporation was created as a charitable nonprofit, nonstock corporation to pro- vide other types of facilities for the elderly in addition to the facilities offered at the nursing home. Today, the two corporations, both of which had their origin in Mercy House, whence began the fifty year struggle to improve the quality and quantity of health care for Roanoke Valley s sick, aged and indigent citizens, operate under new names. McVitty House, Inc. is known as Richfield Nursing Center and McVitty Homes of Roanoke Valley, Inc. is known as Richfield Retirement Community, both corporations having amended and restated their articles in April, 1985, to make the name change and affirm their continuing charitable purpose. Presently, the nursing center provides both skilled and intermediate care designed to meet all medical needs except CEIC surgery. It has been expanded and modernized twice, first in 1971, with the completion of the West Wing, financed with dona- tions and a $750,000 Hill -Burton Grant, and by the addition of the East Wing in 1978, which was financed with Roanoke County Industrial Development Bonds. The Hill -Burton funds loaned by the federal government require Richfield to provide care without charge to those unable to pay, until the original amount of the grant is met. Of the 327 patients in the nursing center, 290 were already residents of the Roanoke Valley at admission. Approximately 70% of the total patient population at the nursing center is dependent on Medicaid to provide the cost of care. In 1978 the home for adults, known as "The Oaks," was created, although the facilities were in part those used pre- viously as a part of the original nursing home buildings. Residents of this facility benefit from the sheltered care environment. Over 60 percent of the residents in this facility receive some form of assistance for payment of their bills. Of the 70 residents in this facility, 57 resided in the Roanoke Valley prior to their admission. In 1980 the first housing units for the elderly known as "Ridgecrest" were opened. This facility was built under an HUD nonprofit sponsors. All program of financing available only to non p of the residents of this facility, which currently consists of 106 apartment units, are occupied by those aged 65 or older, who, may be handicapped, and who are classified as "low income" residents. All of the Ridgecrest occupants receive financial -5- assistance to cover rent. Any surplus generated by the rental of the Ridgecrest units is used solely to operate and maintain these units and cannot be used by any of the other Richfield facilities. In 1980 the Chapel was built with contributions from the public to cover the construction costs. In 1981 the last major expansion took place, with the construction of "Knollwood," which provides retirement housing for elderly and medical services, including 24-hour nursing assistance, security, and health monitoring. In addition, a medical director is on call 24 hours a day. The apartment units at Knollwood are provided on 'both rental and a life -lease basis. The life lease fee is refunded, at 80% of its cost, if the resi- dent withdraws voluntarily during the first year of residency. If the resident dies or is transferred to another part of the facility for medical reasons during the first year of occupancy, an 80% refund is made. A corresponding reduction in the refund applies over the first nine years of occupancy if the resident involuntarily withdraws during that period. The average age of the residents throughout the Richfield facility is 78 years. Every effort is made to accommodate the special health, medical and social needs of persons at this staqe of life. In 1981, the former Roanoke County Fort Lewis Fire Department building was purchased and remodeled to contain a medical clinic and a retail pharmacy, both of which are open to Roanoke County residents as well as Richfield residents. This property has been taxed by the County and we have continued to pay those taxes. Finally, in 1981, an activity center was opened for the use of the residents and their families. This building includes the restaurant. The restaurant, like the clinic and pharmacy, is open to the public and thus serves the broader purpose of bene- fitting the community as a whole. We agree to pay local property taxes on the restaurant, in addition to the taxes already being paid on the professional building housing the pharmacy and the doctor offices. In addition to the medical and nursing services which are offered to residents throughout our facilities, in varying degrees, depending on need, the Richfield corporations provide an astounding number of other services at no charge. The following are examples of such services: 1. The loan of electric beds, walkers, wheelchairs, canes, quadcanes, etc. to people in the community who have terminally ill, or elderly relatives in the home to care for. 2. Counselling services to employees, resident family mem- bers, anyone in need. 3. Laundry service for Fort Lewis Fire Department and Rescue Squad as needed. 4. Professional Building (with pharmacy and clinic) pro- vides a community service not previously available to people in the area. 5. When apartment residents are ill and unable to prepare their meals or go out for them, meals are delivered to residents as required. 6. In-house public library service. 7. Transportation for apartment residents to religious ser- vices. 8. Transportation for apartment residents to cafeteria for meals as needed. -7- 22. Provide facilities for speech therapy. 23. Dietary consultation for residents. 24. Screening for high blood pressure, blood sugar, glaucoma, etc. Flu shots (charge for vaccine only). 25. Provide Activity Directors in various areas. 26. Provide clothing for needy residents. 27. Shop for residents. 28. Inservice training at no charge: Geriatric Nursing Assistant Certification for employees who are paid regular salary while completing training; CPR provided for residents and employees; Geriatric Nursing Assistant Certification provided for people who are not employees and unable to pay for training. 29. Training and education for LPN & RN nursing students subsidized. 30. Financial counselling provided for employees. 31. Flu vaccine and shots provided for employees. Tuberculin tests given employees. 32. Apartment provided at Knollwood for emergency need for resident visitors, etc. 33. Transportation to doctor, etc., provided for Medicaid patients. 34. Physical therapy provided for county high school ath- letes. Physical therapist serves as trainer for local schools. 35. Worked with the School of Architecture and Engineering at VPI and provided an educational setting for their students to learn about a particular form of building design and construction not available to them elsewhere. 36. When admission of a patient cannot be accomplished on a previously scheduled date, due to weather or other reasons, no charge is made for the bed being held. 37. Do not require five day written notice of intention to leave nursing home. (Other facilities require this and charge if patient leaves before five days are up.) 38. Provide educational setting for Virginia Western Community College Geriatric Aides, VWCC Dental Hygiene students, Roanoke Memorial R.N. students, Social Science students from Hollins, Roanoke and Ferrum Colleges. 39. Contribute food for Fort Lewis Fire Department's chicken BBQ. 40. Lend kitchen equipment to fire and rescue squads for various functions. 41. Recreational ballfield is available to the public. 42. Public welcome to attend Sunday service at Chapel. Chapel available for weddings and funerals. 43. Upkeep of County road - snow plowing, cleanup. 44. Wheelchairs provided for residents use within the facility. 45. Counsel with residents and/or family members in apart- ments to obtain services (housekeeping, etc.) needed to maintain independence. 46. Assist residents who need to transfer to another loca- tion within the facility. 47. Produce and distribute Resident Council's monthly newsletter and telephone directory. In addition to the numerous services listed above which are provided at no charge, the following factors are also indicative of the charitable operation of Richfield: 1. McVitty House, Inc., predecessor to Richfield Nursing Center, was acknowledged by the Internal Revenue Service to be exempt from Federal income tax by letter dated October 9, 1957, because it was found to be organized and operated exclusively for charitable purposes. This opinion was a restatement of an earlier ruling dated June 8, 1940, issued to the Roanoke County -10- Public Health Association, the original entity holding the land on which Mercy House was created. This ruling has continued in effect to the present and has never been questioned by the Internal Revenue Service. 2. The citizens of the Roanoke Valley, the news media and the Board of Supervisors itself have continued to recognize the charitable nature of the Richfield operation for over 50 years, as evidenced by the generous donations received from the com- munity, ranging from $11,000 to $500,000 annually, and the close relationship the Board of Supervisors for the County had with Richfield and its predecessors from its inception. 3. The Richfield corporations have an open admission policy and turn no one away on account of inability to pay. 4. The Board of Directors does not receive any form of com- pensation for its services, or for the dedication and loyalty and leadership provided by the Directors for the 327 chronically ill patients, the 300 elderly residents and the 400 employees of the Richfield corporations. The directors are selected from the public at large. 5. Richfield, from its inception, has provided quality care for citizens of the Roanoke Valley who could not afford to pay all or part of the cost of services and housing at Richfield. Richfield routinely gives discounts up to $50,000 annually to private -pay residents not able to afford the full cost of care. Richfield has never discharged a resident for non-payment and never will. At present, seven patients in the nursing center -11- have been residents for over five years and have a current outstanding balance of over $210,000. The ability of Richfield to cover the financial needs of these persons would be severely diminished, if not eliminated, by the dollars required to pay taxes on property previously recognized to fulfill a charitable purpose and to meet the needs of the ill, the indigent, and the aging population of the Roanoke Valley. 6. The services provided by Richfield lessen the burden on the local government to provide similar services to those in need. Currently over 70 percent of the residents in the nursing center receive benefits from the State Medicaid system. If the private -pay residents were not charged, the citizens of the Roanoke Valley would have to contribute over $6,000,000 each year to pay the excess costs incurred by the residents in the nursing center, or 400 employees would be added to the unemployment rolls and 327 chronically ill residents would be denied the care they so desperately need. III. Richfield Request The Richfield corporations respectfully request that the Board of Supervisors adopt a resolution supporting their exemp- tion from taxation, as contemplated by Section 30-19.04 of the Code of Virginia. The exemption will apply only to Richfield property used for charitable purposes. The professional building and Richfield Inn will be subject to local property taxes. There -12- is attached to this request an exhibit setting forth responses to the specific questions raised in paragraph B of Section 30-19.04. RICHFIELD RETIREMENT COMMUNITY RICHFIELD NURSING CENTER R; =9919 R RICHFIELD NURSING CENTER AND RICHFIELD RETIREMENT COMMUNITY Exhibit to be Attached to Request to Board of Supervisors Information in response to questions set forth in Paragraph B of Virginia Code Section 30-19.04 (1) Richfield Nursing Center and Richfield Retirement Community ("Richfield") are exempt from taxation pursuant to Section 501(c) of the Internal Revenue Code of 1954. (2) A current alcoholic beverage license has not been issued by the ABC Board to Richfield Nursing Center for use on its property. The Richfield Inn, which is located on part of the Richfield Retirement Community property, has been issued a current alcoholic beverage license. The license applies only to the restaurant, which Richfield agrees to subject to property taxation by the County. (3) No director or officer of Richfield is paid compensation in excess of a reasonable allowance for salaries or other com- pensation for personal services which such director or officer actually renders. (4) No part of the net earnings of Richfield inures to the benefit of any individual. A significant portion of the service provided by Richfield is generated by funds received from donations and contributions. (5) Richfield provides services for the common good of the public. (6) No substantial part of the activities of Richfield involves carrying on propaganda, or otherwise attempting to influence legislation. Richfield does not participate in, or intervene in, any political campaign on behalf of any candidate for public office. (7) No rule, regulation, policy or practice of Richfield discriminates on the basis of religious conviction, race, color, sex or national origin. BEFORE THE BOARD OF SUPERVISORS FOR THE COUNTY OF ROANOKE, VIRGINIA A resolution to the General Assembly supporting tax exemption of property owned by Richfield Retirement Community and used for charitable and benevolent purposes on a nonprofit basis. WHEREAS, Richfield Retirement Community has requested this Board, pursuant to Section 30-19.04 of the Code of Virginia, as amended, to adopt a resolution addressed to the General Assembly to classify and designate as exempt from taxation, pursuant to Section 6(a)(6) of Article X of the Constitution of Virginia, property located in the County of Roanoke, owned by it and used for charitable and benevolent purposes; and WHEREAS, a public hearing at which all citizens had an opportunity to be heard with respect to the request of Richfield Retirement Community was held by the Board on February 18, 1987; WHEREAS, the Board has examined and considered the provisions of subsection B of Section 30-19.04 of the Code of Virginia; BE IT RESOLVED that the Board of Supervisors of the County of Roanoke supports the classification and designation of Richfield Retirement Community as a charitable and benevolent organization; and BE IT FURTHER RESOLVED that the Board supports the exemption from taxation of property located in the County of Roanoke, owned by Richfield Retirement Community, and used exclusively by it for charitable and benevolent purposes on a nonprofit basis. BEFORE THE BOARD OF SUPERVISORS FOR THE COUNTY OF ROANOKE, VIRGINIA A resolution to the General Assembly supporting tax exemption of property owned by Richfield Nursing Center and used for charitable and benevolent purposes on a nonprofit basis. WHEREAS, Richfield Nursing Center has requested this Board, pursuant to Section 30-19.04 of the Code of Virginia, as amended, to adopt a resolution addressed to the General Assembly to classify and designate as exempt from taxation, pursuant to Section 6(a)(6) of Article X of the Constitution of Virginia, property located in the County of Roanoke, owned by it and used for charitable and benevolent purposes; and WHEREAS, a public hearing at which all citizens had an opportunity to be heard with respect to the request of Richfield Nursing Center was held by the Board on February 18, 1987; WHEREAS, the Board has examined and considered the provisions of subsection B of Section 30-19.04 of the Code of Virginia; BE IT RESOLVED that the Board of Supervisors of the County of Roanoke supports the classification and designation of Richfield Nursing Center as a charitable and benevolent organization; and BE IT FURTHER RESOLVED that the Board supports the exemption from taxation of property located in the County of Roanoke, owned by Richfield Nursing Center, and used exclusively by it for charitable and benevolent purposes on a nonprofit basis. AT A SPECIAL MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER, ON WEDNESDAY, FEBRUARY 18, 1987 RESOLUTION 21887-3 TO THE GENERAL ASSEMBLY SUPPORTING TAX EXEMPTION OF PROPERTY OWNED BY EDINBURGH SQUARE FOUNDATION, INC. AND USED FOR CHARITABLE AND BENEVOLENT PURPOSES ON A NON-PROFIT BASIS, AND MEMORIALIZING A CERTAIN AGREEMENT BETWEEN EDINBURGH SQUARE FOUNDATION, INC. AND THE COUNTY WHEREAS, Edinburgh Square Foundation, Inc. (hereinafter the "Petitioner"), has petitioned this Board for support for a bill to be introduced at the 1987 Session of the General Assembly to exempt certain property of the Petitioner from taxation pursuant to Article X, Section 6(a)(6) of the Constitution of Virginia; and WHEREAS, a public hearing at which all citizens had an opportunity to be heard with respect to the Petitioner's request was held by the Board on February 18, 1987; and WHEREAS, the provisions of subsection B of Section 30- 19.04, Code of Virginia (1950), as amended, have been examined and considered by the Board; and WHEREAS, the Petitioner agrees that the property to be exempt from taxation is the personal property of the Petitioner and its buildings and as much land as is reasonably necessary to the use of its buildings, provided such personal and real proper- ty shall be used by the Petitioner exclusively for charitable and benevolent purposes on non-profit basis; and WHEREAS, in consideration of the Board's adoption of this Resolution and the Board's support of a bill hereinafter described in Paragraph 1 to be introduced on behalf of the Peti- tioner at the 1987 Session of the General Assembly, the Petition- er has voluntarily agreed to pay each year a service fee in an amount equal to twenty percent (20%) of the County of Roanoke real property tax levies, which would be applicable to the proper- ty of the Petitioner were the Petitioner not exempt from such taxation, for so long as the Petitioner's property is exempted from State and local taxation. THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia., as follows: 1. The County supports a bill to be introduced at the 1987 Session of the General Assembly whereby Edinburgh Square Foundation, Inc., a non-profit organization, seeks to be classified and designated a charitable and benevolent organization within the context of Section 6(a)(6) of Article X of the Constitution of Virginia, and whereby property owned by the Petitioner, which is used by it exclusively for charitable and benevolent purposes on a non-profit basis, shall be exempt from State and local taxation. 2. In consideration of the Board's adoption of this Resolution and the Board's support of the bill described in Para- graph 1 of this Resolution to be introduced at the 1987 Session of the General Assembly, the Petitioner agrees to pay to the County of Roanoke an annual service fee in an amount equal to twenty percent (20%) of the County of Roanoke real property tax levies, which would be applicable to property of the Petitioner in the County of Roanoke, were the Petitioner not exempt from State and local taxation, for so long as the Petitioner is exempted from State and local taxation. 3. The Deputy Clerk is directed to forward an attested copy of this Resolution to the Commissioner of the Revenue and the Treasurer for purposes of assessment and collection, respec- tively, of the service fee established by this Resolution, and to the Petitioner. On motion of Supervisor Brittle, seconded by Supervisor Nickens, and upon the following recorded vote: AYES: Supervisors Brittle, Garrett, McGraw, Nickens, Johnson NAYS: None Mary H. Allen, Acting Deputy Clerk CC: File Commissioner of the Revenue Assistant County Administrator for Management Services Real Estate Assessor County Attorney Members of the General Assembly (Hand delivered) ITEM NUMBER AT A SPECIAL MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEE`T'ING DATE: February 18, 1987 SUBJECT: Request for Support for Tax exempt Status from Edinburgh Square COUNTY ADMINISTRATOR'S COMMENTS: SUMMARY OF INFORMATION: Edinburgh Square has approached the County expressing a willingness to pay sums in lieu of taxes of 20% of assessed value rather than the full taxation. The Board may recall that Edinburgh Square came before the Board on September 23, 19845 requesting exemption from all local taxes. The request was denied because of pending litigation with Friendship Manor which is now being settled. At the public hearing, Edinburgh Square will again present justification for tax exemption and request the Board's support of exemption in the General Assembly. A negotiated sum in lieu of taxes agreement is acceptable to Edinburgh Square. If the Board accepts the offer, the County will receive approximately $7,000 annually rather than $35,000 at .full taxation. This agreement follows the same principle used for settlement of Friendship Manor and Richfield, and is the same method used by Roanoke City. RECOMMENDATION: Staff recommends adoption of the proposed resolution. Approved ( ) Denied ( ) Received ( ) Referred To Motion by: ACTION .45�� z" Elmer C. Ho e County Administrator Brittle Garrett Johnson McGraw Nickens VOTE No Yes Abs EDINBURGH FOUNDATION 5015 Williamson Road N.W. ■ Roanoke, VA. 24012 ■ (703) 366-0622 February 13, 1987 HAND DELIVERED Roanoke County Board of Supervisors 3738 Brambleton Avenue, S.W. Roanoke, Virginia 24018 Re: Edinburgh Square Gentlemen: Edinburgh Square Foundation respectfully requests the governing body of Roanoke County to adopt a resolution supporting tax exemption status for the real properties of Edinburgh Square Foundation. Edinburgh Square Foundation will be placed in serious financial straights if Edinburgh Square is required to pay real estate taxes. Real estate taxes were not provided for by the Department of Housing and Urban Development. The Edinburgh Square Foundation, Inc. is a true non-profit corporation. No benefit has or ever will inure to any past, pre- sent, or future board member, all of whom are unpaid volunteers who devote countless hours of their time and resources without any compensation. The Edinburgh Square Foundation, Inc. is a 501(c)(3) non- profit corporation. This type of non-profit status, unlike many other types of "non-profit designations", means that the Board of Directors are prohibited by law from receiving any benefit or renumeration whatsoever for their activities on behalf of the corporation. Further, as a function of their 501(c)(3) status, these corporations are required by the Internal Revenue Service to provide for the limited income and find ways to maintain them if their resources become depleted. Many other organizations choose less stringent non-profit designations because of the heavy burden imposed by both of the above regulations. ,�? �F17_ &IF EDINBURGH FOUNDATION 5015 Williamson Road N.W. ■ Roanoke, VA. 24012 ■ (703) 366-0622 Roanoke County Board of Supervisors Page Two February 13, 1987 Many other HUD financed apartment complexes, either for the elderly or families, are owned by profit making entities. Non- profit Section 202 projects like Edinburgh Square are financed and structured very differently by HUD. In the case of a non- profit entity like the Edinburgh Square Foundation, expenditures are tightly controlled. Should any money be collected over and above expenses (and this is quite rare), these proceeds must be returned to HUD control. Further, the Edinburgh Square Foundation wishes to point out it is not requesting exemption from sales tax or personal property tax. Lastly, the management staff of the Edinburgh Square Foundation is on a fixed fee basis which is established, approved, and stringently controlled by HUD, based on a schedule geared to project size and type as well as services rendered. In granting tax exemption status, the Roanoke County Board of Supervisors has in its power the ability to continue to assist with safe, decent housing for the low income elderly of Roanoke County. The Edinburgh Square Foundation Board of Directors petitions the County of Roanoke's governing body to give all due and deli- berate consideration to this matter in that it affects the lives of over 100 elderly citizens of Roanoke County. Sin r ly Robert McNichols Management Agent RM/jss cc: Edward M. Natt, Esquire Mr. William C. Triplett Mr. Bruce Bloodworth 9'7„x. AT A SPECIAL MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER, ON WEDNESDAY, FEBRUARY 18, 1987 RESOLUTION TO THE GENERAL ASSEMBLY SUPPORTING TAX EXEMPTION OF PROPERTY OWNED BY EDINBURGH SQUARE FOUNDATION, INC. AND USED FOR CHARITABLE AND BENEVOLENT PURPOSES ON A NON-PROFIT BASIS, AND MEMORIALIZING A CERTAIN AGREEMENT BETWEEN EDINBURGH SQUARE FOUNDATION, INC. AND THE COUNTY WHEREAS, Edinburgh Square Foundation, Inc. (hereinafter the "Petitioner"), has petitioned this Board for support for a bill to be introduced at the 1987 Session of the General Assembly to exempt certain property of the Petitioner from taxation pursuant to Article X, Section 6(a)(6) of the Constitution of. Virginia; and WHEREAS, a public hearing at which all citizens had an opportunity to be heard with respect to the Petitioner's request was held by the Board on February 18, 1987; and WHEREAS, the provisions of subsection B of Section 30- 19.04, Code of Virginia (1950), as amended, have been examined and considered by the Board; and WHEREAS, the Petitioner agrees that the property to be exempt from taxation is the personal property of the Petitioner and its buildings and as much land as is reasonably necessary to the use of its buildings, provided such personal and real proper- ty shall be used by the Petitioner exclusively for charitable and benevolent purposes on non-profit basis; and WHEREAS, in consideration of the Board's adoption of this Resolution and the Board's support of a bill hereinafter described in Paragraph 1 to be introduced on behalf of the Peti- tioner at the 1987 Session of the General Assembly, the Petition- er has voluntarily agreed to pay each year a service fee in an amount equal to twenty percent (20%) of the County of Roanoke real property tax levies, which would be applicable to the proper- ty of the Petitioner were the Petitioner not exempt from such taxation, for so long as the Petitioner's property is exempted from State and local taxation. THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. The County supports a bill to be introduced at the 1987 Session of the General Assembly whereby Edinburgh Square Foundation, Inc., a non-profit organization, seeks to be classified and designated a charitable and benevolent organization within the context of Section 6(a)(6) of Article X of the Constitution of Virginia, and whereby property owned by the Petitioner, which is used by it exclusively for charitable and benevolent purposes on a non-profit basis, shall be exempt from State and local taxation. 2. In consideration of the Board's adoption of this Resolution and the Board's support of the bill described in Para- graph 1 of this Resolution to be introduced at the 1987 Session of the General Assembly, the Petitioner agrees to pay to the County of Roanoke an annual service fee in an amount equal to twenty percent (20%) of the County of Roanoke real property tax levies, which would be applicable to property of the Petitioner in the County of Roanoke, were the Petitioner not exempt from State and local taxation, for so long as. the Petitioner is exempted from State and local taxation. 3. The Deputy Clerk is directed to forward an attested copy of this Resolution to the Commissioner of the Revenue and the Treasurer for purposes of assessment and collection, respec- tively, of the service fee established by this Resolution, and to the Petitioner. LAW OFFICES OSTERHOUDT, FERGUSON, NATT, AHERON F6 AGEE A PROFESSIONAL CORPORATION 1919 ELECTRIC ROAD. S. W. CHARLES H. OSTERHOUDT P. 0. BOX 20068 MICHAEL S. FERGUSON EDWARD A. NATT ROANOKE, VIRGINIA MICHAEL J. AHERON G. STEVEN AGEE 24018-1699 MARK D. KIDD February 7.3, 1987 Mary Allen Board of Supervisors for Roanoke County P. O. Box 29300 Roanoke, VA 24018 Dear Mary: OF COUNSEL PHILLIP A. SHORT C.JOHN RENICK 703 - 774-1197 Enclosed please find the Certificate of Publication for the Edinburgh Square public hearing held on February 19, 1987. Please place this with the records in this matter. With best personal regards, I am, Very truly yours, OSTERHOUDT, FERGUSON, NATT, AHERON S AGEE, P.C. I'C'Q Edward A. Natt EAN/sb ROANOKE TIMES W wO LO—NE'WS AO NUMBER. — 2032U951 PUBL ISHER' S FEE — $77.52 EDWARD A NATT 1919 ELECTRIC RO SW ROANOKE VA 24013 STATE OF VIRGINIA CITY OF RCANOKE AFFIDAVIT OF PUBLICATION OF PUBLICICE HEARING -- NOTICE IS HEREBY GIVEN that the Board of Supervisors of Roanoke County will hold a sparing meeting and public 13t (THE U N D ER S I GN E D I A N OFFI CER G F hearing In the Community T IMES—WORLD CORPORATIONS WHICH COR— ndmini:t anoRoanoke °su d�n0��3e PCRATION IS PUBLISHEF OF THE ROANOKE Roe oke, Virginia,enuo, TIMES E WORLD—NEWSS A DAILY NEWSPAPER Wednesday, February tech,of 9:00 A.M., on the request of ' UBL I SHED IN R.O ANOK ES IN THE STATE OF Edinburgh Square Founds - tion for adoption of a resolu- V I R G I N I A, 00 CERTIFY THAT THE ANNEXED tion, pursuant to the provi- ICE WAS PUBLISHED IN SAID NEWSPAPERS sions40T rnia, i9so as amnded,, DN D N THE FOLLOWING DATES requesting the General As - of Virginia to classify and designate the property of ounds- Edinburgh Square Founds- 02/04/87 02/U4/87 Ell ENING tion sltusts In Roanoke Coun- rolnis, as tax exempt 02/11/87 EVENING pursuant to the provisions of Article X, Section 6, Exempt Property (a)(6) of the Constl- 4ITNESSS THIS 12TH DAY OF FEBRUARY 1987 ba- sislon thatftheginia property^Ishused for religious, charitable and benevolent purposes. All members of the public inter- ed theebtermay -_ hma appearr and be heard at the appear and place aforesaid. timeMary OFFICER'S S I NATURE H. Allen Acting Deputy Clerk, Roanoke County Board of Supervisors (10951) A PPEA RANCE REQUEST PUBLIC HEARING ON I would like the Chairman of the Board of Supervisors to recognize me during the public hearing on the above matter so that I may comment. I understand that the Chairman may set a limit on the length of time I may speak. PLEASE WRITE LEGIBLY NAME: (/ ADDRESS: PHONE: PLEASE NOTE: After filling out, give to the County Administrator. Thank you.) A PPEARANCE REQUEST 0 PUBLIC HEARING ON npw��—Amvijrlz.dxdx I would like the Chairman of the Board of Supervisors to recognize me during the public hearing on the above matter so that I may comment. I understand that the Chairman may set a limit on the length of time I may speak. PLEASE WRITE LEGIBLY NAME: ADDRESS: I A© I Yn 1 K e , V6(, PHONE: V PLEASE NOTE: After filling out, give to the County Administrator. Thank you.) A P P E A R A N C E R E Q U E S T PUBLIC HEARING ON I would like the Chairman of the Board of Supervisors to recognize me during the public hearing on the above matter so that I may comment. I understand that the Chairman may set a limit on the length of time I may speak. PLEASE WRITE LEGIBLY NAME: kocjellf m t C At) /S ADDRESS: �D �� liV / cr / S 0 PHONE: -3 l (,- O 6--2 2 PLEASE NOTE: After filling out, give to the County Administrator. Thank you.) A P P E A R A N C E R E Q U E S T PUBLIC HEARING ON I would like the Chairman of the Board of Supervisors to recognize me during the public hearing on the above matter so that I may comment. I understand that the Chairman may set a limit on the length of time I may speak. P L E A S E WRI TE LEGIBLY NAME: ADDRESS:f•-r,- PLEASE NOTE: After filling out Administrator. Thank you.) glue to the County ITEM NUMBER C _ AT A SPECIAL MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: February 18, 1987 SUBJECT: Ordinance imposing a Service Charge on tax-exempt Real Estate COUNTY ADMINISTRATOR'S COMMENTS: D �a SUMMARY OF INFORMATION : On February 10, 1987, the Board tabled consideration of the Second Reading of this ordinance until February 18, 1987. Further discussions indicate a preference for negotiating an agreement with each entity seeking County support for tax -exemption legislation. This agreement would provide for the payment of a fee in lieu of taxes to cover the costs of providing certain essential governmental services. Therefore, the Board could either: (a) proceed with the Second Reading of the proposed ordinance, (b) refer this ordinance back to staff for further study and revision to limit its scope, (c) table consideration of this ordinance and direct staff to develop a policy for negotiating an agreement for a fee in lieu of taxation with each entity seeking County support for tax -exemption legislation. FISCAL IMPACT: It is anticipated that the proposed service charge ordinance will generate $85,000 per year in revenue for the County. Options (b) and (c) would significantly reduce this revenue estimate. Approved ( ) Denied ( ) Received ( ) Referred To RESPECTFULLY SUBMITTED, 4�s /�' I , \� , , , Paul M. Mahoney County Attorney ACTION Motion by: /'c�b�ed �/�d��inate ly VOTE No Yes Abs Brittle Garrett Johnson McGraw Nickens AT A SPECIAL MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, CHELD THE ROANOKE U 98ADMINISTRATION ENTER, ONTUESDAY, FEBRUARY 18 1987 ORDINANCE AMENDING CHAPTER 21, "TAXATION" OF THE ROANOKE COUNTY CODE PROVIDING FOR PAYMENTS IN LIEU OF REAL PROPERTY TAXATION, IMPOSING A SERVICE CHARGE ON CERTAIN REAL PROPERTY; VALUATION, CALCULATION OF SERVICE CHARGE, EXEMPTIONS THEREFROM, APPEALS BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That pursuant to the provisions of Chapter 34 of Title 58.1 of the Code of Virginia, 1950, as amended (Section 58.1-3400, et seq.) Chapter 21 "Taxation" of the Roanoke County Code is hereby amended and reenacted as follows: ARTICLE III. REAL ESTATE TAXES Division 3. Service Charge on Certain Real Property Section 21-65. Service Charge --Calculation and valuation (a) Pursuant to the provisions of Section 58.1-3400 of the Code of Virginia, a service charge is hereby imposed upon, and shall be collected from, the owners of all real estate situ- ate within the county which is exempted from property taxation under paragraphs 1 (except property owned by the Commonwealth) 3, 4, and 7 of Section 58.1-3606, and all sections in Article 3 (Sec- tion 58.1-3609 et seq.) and 4 (Section 58.1-3650 et seq.) of Chap- ter 36 of Title 58.1. (b) Such service charge shall be assessed annually by the commissioner of the revenue based on the assessed value of the tax exempt real estate and the amount which the county expend- ed, in the year preceding the year in which such charge is assess- ed, for the purpose of furnishing police and fire protection and for the collection and disposal of refuse. The cost of public school education shall be included in such amount in determining the service charge imposed on faculty and staff housing of an educational institution. Any amount received from federal or state grants specifically designated for the above-mentioned purposes shall not be considered in determining the cost of providing such services for the real estate. The expenditures certain real estate shall not be for services not provided for of h considered in the calculation c lation eredwhenralservicecharge, currently such expenditure funded by another service charge. (c) The service charge rate shall be determined by dividing the expenditures determined pursuant to sub -section (b), above, by the assessed fair market value of all real estate located within the county, including nontaxable property, express- ed in hundreds of dollars. The commission of the revenue shall first publish and list all exempt real estate in the land books of the county in the same manner as taxable real estate. (d) The service charge rate shall not exceed twenty percent (20%) of the real estate tax rate of the county or fifty percent (50%) of faculty and staff housing of an educational institution. (e) The service charge imposed by this Article shall be billed by and payable to and collected by the treasurer on or before June fifth and December fifth of each tax year. Section 21-66. Exemptions. (a) Real estate owned by the United States government or any of its instrumentalities, the Commonwealth of Virginia, and the Town of Vinton shall not be included in the assessed value of all property within the county. (b) In the valuation of exempt real estate for pur- poses of this section, artistic and historical significance shall not be taken into account. (c) Buildings with land they actually occupy, together with additional adjacent land reasonably necessary for the conven- ient use of any such building, located within the county, shall be exempt from such service charge if the buildings are: (i) law- fully owned and held by churches or religious bodies and wholly and exclusively used for religious worship or for the residence of the minister of any church or religious body or for use as a religious convent, nunnery, monastery, cloister or abbey or (ii) used or operated exclusively for nonprofit private educational or charitable purposes, other than faculty or staff housing of any such educational institution. The service charge shall also not be applicable to public roadways or property held for future construction of such roadways. (d) The board of supervisors of the county may exempt any class of organization set out in §58.1-3600 et seq. from the service charge imposed pursuant to this Article. Section 21-67. Appeals. Any person aggrieved by the assessment or the valuation of real estate for purposes of this Article may apply to the commission of the revenue for correction thereof. If the commis- sioner finds that the assessment or valuation is erroneous, he shall correct the same. Any person aggrieved by the decision of the commissioner may appeal to the circuit court of the county as provided in Section 58.1-3984 of the Code of Virginia. 2. The effective date for the provisions of this ordin- ance shall be January 1, 1988; however, the effective date for the provisions of this ordinance as they may apply to faculty and staff housing of a private college or university shall be January 1, 1989. ROANOKE TIMES & WORLD—MEWS AD NUMBER — 20301817 PUBLISHER'S FEE — $86.64 WCODS ROGERS HAZL EGROVE PO BOX 720 ROANOKE VA 240U4 PUBLIC NOTICE Please be advised that the Board of Supervisors of al ;TATE OF VIRGINIA mRoanoketing County 18 a daySpeof meeting on the 19th day of I T Y OF ROANOKE February, 1907, at the Roanoke County Administra- tion Center In Roanoke, Vir- ginia, 9:00 a.m. or as soon thereafter as the matter may bs heard, will hold a public h@.ring on the following mat- ter, to -wit: To provide citizens an oppor- j , (THE UNDERSIGNED) A N OFFICER OF tunny to be heard with respect to'reQuests to the Board of Su- TIMES—WORLD u- TIMES—WORLD COR. PO RA T I O N , WHICH EO R— pervisors from Richfield Re - P OR AT I ON IS PUBLISHER OF THE ROANOKE Community ttrement Conity end Richfield Nursing mu Center, TIMES & WORLD—NEWS, A DAILY NEWSPAPER pursuant to Section 30.19.04 Of the Code of Virginia, as UB L I S H Eta IN RO ANOK E, 114 THE STATE OF amended, for resolutions ad- dressed to the General Assem- V I R G I N I A, DO CERTIFY THAT THE ANNEXED bly to classify and designate as NOTICE WAS PUBLISHED I N SAID NEWSPAPERS exempt from taxation, pur- suant to Section 6(a)(6) of Ar- ticle X of the Constitution of ON THE FOLLOWING DATES Virginia, property located In the County of Roanoke, owned by Richfield Retirement Com- 02/04/37 om- b 2 f 04 / 3 7 EVENING munity and Richfield Nursing Center, respectively, and U2/11/87 EVENING used for religious, charitable or benevolent purposes. All members of the public Inter- ested In the matter set forth WITNESS • TH I 2TH DAY OF Fr€BRUTAR Y 198 above may appear and be 1 heard at the time and place aforesaid. Mary H. Allen Acting Deputy Clerk Roanoke County Board of --- S OFFICER'S SIGNATURE (temupervisors NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN that the Board of Supervi- sors of Roanoke County will hold a special meeting and pub- lic hearing in the Community Room of the Roanoke County Administration Building, 3738 Brambleton Avenue, Roanoke County, Virginia, on Wednesday, February 18th, at 9:00 A.M., on the request of Edinburgh Square Foundation for adoption of a resolution, pursuant to the provisions of §30-19.04 of the Code of Virginia, 1950, as amended, requesting the Gen- eral Assembly of Virginia to classify and designate the property of Edinburgh Square Foundation situate in Roanoke County, Virginia, as tax exempt pursuant to the provisions of Article X, Section 6, Exempt Property (a)(6) of the Con- stitution of Virginia upon the basis that the property is used for religious, charitable and benevolent purposes. All members of the public interested in the above matter may appear and be heard at the time and place afore- said. ------------------------ -- — /9C—?-'�g--Dt�Pu yCI erk, Roanoke County Board of Supervisors PLEASE PUBLISH IN THE EVENING EDITION OF THE ROANOKE TIMES & WORLD NEWS ON: FEBRUARY 4 AND 11, 1987 PLEASE SEND BILL TO: Osterhoudt, Ferguson, Natt Aheron & Agee 1919 Electric Road Roanoke, Virginia 24018 NOTICE OF PUBLIC HEARING NOTICE IS HEREBY GIVEN that the Board of Supervi- sors of Roanoke County will Fold a special meeting and pub- lic hearing in the Community Room of the Roanoke County Administration Building, 3738 Brambleton Avenue, Roanoke County, Virginia, on Wednesday, February 18th, at 9:00 A.M., on the request of Edinburgh Square Foundation for adoption of a resolution, pursuant to the provisions of §30-19.04 of the Code of Virginia, 1950, as amended, requesting the Gen- eral Assembly of Virginia to classify and designate the property of Edinburgh Square Foundation situate in Roanoke County, Virginia, as tax exempt pursuant to the provisions of Article X, Section 6, Exempt Property (a)(6) of the Con- stitution of Virginia upon the basis that the property is used for religious, charitable and benevolent purposes. All members of the public interested in the above matter may appear and be heard at the time and place afore- said. AC--f`�9-_D,c;�°'&YClerk, Roanoke County Board Of Supervisors PLEASE PUBLISH IN THE EVENING EDITION OF THE ROANOKE TIMES & WORLD NEWS ON: FEBRUARY 4 AND 11, 1987 PLEASE SEND BILL TO: Osterhoudt, Ferguson, Natt Aheron & Agee 1919 Electric Road Roanoke, Virginia 24018 PUBLIC NOTICE Please be advised that the Board of Supervisors of Roanoke County at a special meeting on the 18th day of February, 1987, at the Roanoke County Administration Center in Roanoke, Virginia, at 9:00 a.m. or as soon thereafter as the matter may be heard, will hold a public hearing on the following matter, to -wit: To provide citizens an opportunity to be heard with respect to requests to the Board of Supervisors from Richfield Retirement Community and Richfield Nursing Center, pursuant to Section 30-19.04 of the Code of Virginia, as amended, for resolutions addressed to the General Assembly to classify and designate as exempt from taxation, pursuant to Section 6(a)(6) of Article X of the Constitution of Virginia, property located in the County of Roanoke,owned by Richfield Retirement Community and Richfield Nursing Center, respectively, and used for religious, charitable or benevolent purposes. All members of the public interested in the matter set forth above may appear and be heard at the time and place aforesaid. 1 Mary H. Allen, Acting Deputy Clerk Roanoke County Board of Supervisors PLEASE PUBLISH IN THE EVENING EDITION OF THE ROANOKE TIMES & WORLD NEWS ON: February 4 and February 11, 1987 PLEASE SEND BILL TO: Woods, Rogers & Hazlegrove 105 Franklin Road, S.W. 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