Land value; DHCD to study tax implications of allowing localities to implement a tax.

Study; Department of Housing and Community Development; tax implications of allowing localities to implement a land value tax; report. Directs the Department of Housing and Community Development to study the potential tax implications that may result from each of the governing bodies of the Cities of Fairfax, Poquoson, Richmond, and Roanoke levying a land value tax and the potential tax implications that may result from allowing all local governing bodies to implement a land value tax.