The Department of General Services, with assistance from the Department of Taxation, and with the concurrence of the Secretaries of Finance and Administration, is hereby authorized to design and construct, or permit the design and construction of one or more facilities, or permit the renovation or retrofitting of an existing structure, to replace the existing Department of Taxation headquarters building now located at 2220 West Broad Street in Richmond, Virginia.  The processing or imaging facility operated under a capital lease agreement shall not be required to be located on state property.  These facility(ies) will be used for one or more purposes to include but not be limited to, documenting imaging process for one or more agencies, tax processing/data center, and/or central office functions.  The Department of General Services is authorized to enter into a comprehensive agreement pursuant to the Public-Private Partnership Educational Facilities and Infrastructure Act of 2002 for the design and construction of the facility(ies) under a capital lease agreement, the term of which shall not exceed 20 years, or by financing through the Virginia Public Building Authority or other appropriate mechanism for a principal amount not to exceed $85 million.