33.1-225 - Levies. - Virginia Statutes

§ 33.1-225. Levies.

The boards of supervisors or other governing bodies of the several countiesshall not make any levy of county or district road taxes or contract anyfurther indebtedness for the construction, maintenance or improvement ofroads; provided, however, that the boards of supervisors or other governingbodies of the several counties shall continue to make county or districtlevies, as the case may be, upon all real and personal property subject tolocal taxation, in such county or magisterial district, and not embracedwithin the corporate limits of any incorporated town which maintains its ownstreets and is exempt from county and district road taxes unless the citizensof such towns voted on the question of issuing county or district road bonds,sufficient only to provide for the payment of any bonded or otherindebtedness and for the interest contracted thereon that may be outstandingas an obligation of any county or district contracted for road purposes orfor the sinking fund for the retirement of any bonded indebtednessestablished for county or district road purposes; and provided, further, thatthe boards of supervisors or other governing bodies of counties adjacent tocities of the first class may, for the purpose of supplementing fundsavailable for expenditure by the Commonwealth for the maintenance andimprovement of roads in such counties when such supplementary funds arenecessary on account of the existence of suburban conditions adjacent to suchcities, levy county or district road taxes, as the case may be, the proceedsthereof to be expended at the option of the board of supervisors or othergoverning body either by or under the supervision of the CommonwealthTransportation Commissioner in the maintenance and improvement, includingconstruction and reconstruction, of roads in such suburban district; andprovided, further, that any expenditure heretofore made by the board ofsupervisors of Giles County from the general funds of the county for theimprovement of roads which are not in the secondary system of state highwaysand which are open to public use is hereby validated.

All balances in the hands of the local authorities for county or districtroad purposes and any taxes levied for years prior to 1932 for county ordistrict road purposes and not collected shall, when collected, and to theextent necessary, be disbursed in payment of obligations heretoforecontracted for county or district road purposes and remaining unpaid and thebalance, if any, for general county or district purposes.

For the purpose of this section the term "district" shall mean magisterial,sanitary or other special district created by the governing body of a countyfor the levy of road taxes.

(Code 1950, § 33-138; 1964, c. 376; 1968, c. 368; 1970, c. 322; 2007, c. 813.)