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ATTACHMENT <br />Ord.No.97-106 <br />November 25,1997 <br />Page 1 of 10 <br />Article XIII <br />Partial Real Property Tax Exemption for Certain Rehabilitated Real Property <br />Sec.26-210 Definitions. <br />The words and phrases defined in this Section,when used in this Article,shall <br />have the following meaning except in those instances where the context clearly indicates <br />a different meaning: <br />“Commercial or industrial use”means improved real property that is used for <br />commercial or industrial purposes,but that term does not include any hotel or motel. <br />“Director”means the Director of Finance of Prince William County or the <br />designated agent of that Director. <br />“Hotel”or “Motel”means those structures which provide lodging for transients as <br />defined by Section 26-121 of the Prince William County Code. <br />Multifamily rc~identialreal estate’means improved real property containing two <br />or more dwelling units,and not classified as a single family attached dwelling,as that <br />term is defined by Chapter 32,Article I,Part 100 of the Prince William County Code. <br />“Qualifying property”means an improvement to real property that is qualified to <br />receive a tax credit pursuant to this Article. <br />“Residential real estate”means improved real property containing no more than <br />one dwelling unit,as that term is defined by Chapter 32,Article 1,Part 100 of the Prince <br />William County Code. <br />“Special district taxes or levies”means any tax or levy that is assessed by the <br />Board of County Supervisors in a defined area of the County in addition to the general <br />County levy.Such districts may encompass all or a part of the County,and include but <br />are not limited to sanitary districts,special service districts,fire districts,gypsy moth <br />districts,and such other taxing districts,however denominated,as the Board may <br />establish.Also included are taxes based on “frontage”or other improvements. <br />Sec.26-211.Partial property tax exemption for certain rehabilitated,renovated or <br />replacement residential or multifamily structures. <br />A.This Section authorizes a partial exemption for improved real property from the <br />general real estate tax by providing tax credits for residential real estate or multifamily