Chapter 75 FINANCE AND TAXATION.

75-66    DOWNTOWN SERVICE DISTRICT DEFINED

A.  The boundaries of the Downtown Service District shall be defined as follow:  Beginning at the point where Main Street crosses over Happy Creek and continuing south along the center line of Happy Creek to its intersection with Stonewall Drive, thence continuing west along the center line of Stonewall Drive until the intersection with Jackson Street, thence west along the center line of Jackson Street to its intersection with the alley running north-south between Church Street, and Cloud Street thence south along the center line of the alley to the back property line of the parcel located on the southeast corner of Jackson and Church Streets,  thence running in a westerly direction along the back property line of said parcel running generally parallel to Jackson Street to its intersection with Church Street, thence south along the center line of Church Street to its intersection with Stonewall Drive, thence west along the center line of Stonewall Drive to the east property line of the parcel fronting on Royal Avenue, thence south along the eastern property line of the parcels fronting on Royal Avenue to the intersection with Prospect Street, thence west along the center line of Prospect Street to its intersection with Royal Avenue thence in a northerly direction along the center line of S. Royal Avenue to the edge of the southern property line for the parcel identified as lot 105 on Tax Map 20A7, Double Circle 4, thence in a westerly direction along the parcel's southern boundary until its intersection with the alley that runs north/south between Royal Avenue and Lee Street, thence in a northerly direction along the center line of the alleyway to its intersection with Stonewall Drive, thence westerly along the center line of Stonewall Drive to its intersection with Lee Street, thence northerly along the center line of Lee Street to its intersection with the southern boundary of those parcels fronting on the south side of Jackson Street, thence along the southern boundary of those parcels fronting on the south side of   Jackson Street to the intersection with the alleyway running north-south between Royal Avenue and Lee Street, thence northerly in the center line of the alley to the intersection with Jackson Street, thence westerly along the center line of Jackson Street to its intersection with Lee Street, thence northerly along the center line of Lee Street to its intersection with the northern boundaries of those parcels fronting on the north side of Jackson Street, thence in an easterly direction along the northern boundary of those properties fronting on the north side of Jackson Street to its intersection with the north-south alley located between Royal Avenue and Lee Street, thence north in the center line of the alleyway to the intersection with W. Main Street, thence easterly with the center line of W. Main Street to its intersection with Royal Avenue, thence north in the center line of Royal Avenue to the northwest corner of the parcel fronting on the north side of 2nd Street, thence in an easterly direction running generally parallel to 2nd Street along the back property line of the property fronting on the north side of 2nd Street to its intersection with Chester Street, thence south along the center line of Chester Street to its intersection with 2nd and Union Streets, thence southwesterly along the center line of Union Street to its intersection with the northeast corner of those properties fronting on North Royal Avenue, thence southeasterly along the eastern boundary of those properties fronting on N. Royal Avenue until the point of     intersection with Crescent Street, thence southerly with the center line of Crescent Street to the intersection of the northern boundary of the property located on the northwest corner of the parcel fronting on the north side of Peyton Street, thence in an easterly direction running generally parallel to Peyton Street along the back property line of the property fronting on the north side of Peyton Street to its intersection with Chester Street, thence south along the center line of Chester Street to its intersection with Laura Virginia Hale Place, thence easterly along the center line of Laura Virginia Hale Place to the   point of the intersection with the western property line of the parcel located on the west side of Commerce Avenue north of Laura Virginia Hale Place, thence in a northerly direction along the western boundary of said property to its northwest corner, thence in an easterly direction along said properties north border to its intersection with the western right-of-way of Commerce Avenue, thence in a southerly direction along the western right-of-way of Commerce     Avenue to its intersection of Laura Virginia Hale Place and Water Street, thence along the center line of Water Street in a southerly direction to its intersection with the southwest corner of the northern most parcel with frontage on both Water Street and Commerce Avenue, thence along the southern boundary of this parcel to the western right-of-way of Commerce Avenue, thence along the western right-Creek to its intersection with Main Street and the point of beginning.

B.    References to street names set out in subsection (A) of this section are based upon and fully shown on a Map, dated March 22, 1999, entitled "Downtown Service District, Front Royal,    Virginia", a copy of which is on file and available for public inspection in the Office of the Clerk of Council, Town Hall, 16 N. Royal Avenue, Front Royal, Virginia 22630.

C.  Public utility facilities in or above the public right-of-way, such as poles, lights, wore, cable, conduit, and piping shall not be included within the downtown service district or subject to the tax imposed by this Article.

D. All parcels of land that are bisected by the downtown service district boundaries, as set out in subsection (A) of this section, are to be considered wholly included within the boundaries of said district.

E.    All real property located within the downtown service district as set out in subsection (A) of this section, used exclusively as a single family detached residence, and such other real property otherwise exempt from the payment of real estate taxes, shall not be subject to the tax imposed by this Article.