CHAPTER 689

An Act to authorize certain counties to exempt manufacturing establish-
ments and works of internal improvement from local taxation.

H 757]
Approved April 7, 1954
Be it enacted by the General Assembly of Virginia:

1. §1. The governing body of any county adjoining a county of
another State which grants the same or substantially similar exemptions,
may exempt manufacturing establishments and works of internal im-
provement, from local taxation for a period of not exceeding five
years, as an inducement to their location in such county, in pursuance
of the provisions of § 189 of the Constitution of Virginia; provided, how-
ever, that no such manufacturing establishment or work of internal
improvement shall be so exempted which would compete with any exist-
ing establishment or industry in said county; previded, further, that the
authority conferred by this act shall not thereafter extend to any county
which has not availed itself of the provisions hereof within one year
after this act shall have been in force.