CHAPTER 221

An Act to define certain work of internal improvements, and to authorize

governing bodies of cities, towns and counties to exempt such

work of internal improvement from local taxation for a period not to
exceed five years.

[H 141]

Approved March 31, 1966

Be it enacted by the General Assembly of Virginia:

1. § 1. (a) Any nonprofit public use privately-owned airport in this
State, or any improvements made thereto, which is open to the public
and which has been licensed by the Division of Aeronautics of the State
Corporation Commission is hereby declared to be a work of internal im-
provement.

(b) The governing body of any city, town or county in this State
is authorized to exempt from local taxation, as an inducement to their
location, the runways and taxiways of any privately-owned, nonprofit
public use airport, open to the public and which has been licensed by the
Division of Aeronautics of the State Corporation Commission. Such ex-
emption shall not continue for a period of more than five years.