CHAPTER 519

An Act to authorize certain counties to exempt manufacturing establish-
ments from local taxation under certain conditions.

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Be it enacted by the General Assembly of Virginia:

1. § 1. When a manufacturing establishment has been located in a
county for a period of at least three years and, due to circumstances or
economic conditions beyond its control, moves to and relocates in an
adjacent county, the governing body, as an inducement to the establish-
ment locating in said adjacent county, may within a period of one year
from the effective date of this act exempt such establishment from local
taxation for a period not to exceed five years.