Chesterfield County |
Code of Ordinances |
Part II. THE CODE |
Chapter 9. FINANCE AND TAXATION |
Article III. TANGIBLE PERSONAL PROPERTY TAXES |
Division 1. GENERAL PROVISIONS |
§ 9-59. Wild and exotic animals.
(a)
Wild animals or exotic animals kept for public exhibition in an indoor or outdoor facility which is properly licensed by the federal government, the state, or both, and which is properly zoned for such use shall constitute a classification separate from other classifications of tangible personal property subject to the standards, conditions and the requirements provided in this section.
(b)
For purposes of this section, "wild animals" means animals which are found in the wild, or in a wild state, within the boundaries of the United States, its territories or possessions. "Exotic animals" means animals which are found in the wild, or in a wild state, and are native to a foreign country.
(Code 1978, § 8-13.5)
(Code 1978, § 8-13.5)