{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-3828.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-3828.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-3828.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-3828.html"}],"law_id":61596,"edition_id":1,"section_id":61596,"structure_id":13063,"section_number":"15.2-3828","catch_line":"State, county and district taxes accruing before transition; county sales and use tax becomes city sales and use tax","history":"Code 1950, \u00a7 15-101; 1962, c. 623, \u00a7 15.1-1002; 1968, c. 315; 1997, c. 587.","full_text":"All state, county and district taxes on property within the territory occupied by a city created under this chapter that accrued before the city became such shall be payable to and collected by the county treasurer. The proceeds of all county and district taxes on property within the city shall be held by the county treasurer subject to the rights of the city to be adjusted in the manner hereinafter provided.\n\t\tIf a town becomes a city of the second class under this chapter, and a county sales and use tax was in force in the county in which such town was located at the time the order was entered pursuant to \u00a7 15.2-3807, such local sales and use tax shall continue in effect in the city as a city sales and use tax on and after the effective date of such order the same as if the tax had been duly imposed by the council of the city. The preceding sentence shall apply until the effective date of a local sales and use tax ordinance adopted by the city council under the applicable provisions of law; but the preceding sentence shall not apply if the council of the city, immediately after the town becomes a city, adopts a resolution to the effect that such local sales and use tax shall not be effective in the city.","order_by":null,"text":{"0":{"id":224920,"text":"All state, county and district taxes on property within the territory occupied by a city created under this chapter that accrued before the city became such shall be payable to and collected by the county treasurer. The proceeds of all county and district taxes on property within the city shall be held by the county treasurer subject to the rights of the city to be adjusted in the manner hereinafter provided.\n\t\tIf a town becomes a city of the second class under this chapter, and a county sales and use tax was in force in the county in which such town was located at the time the order was entered pursuant to \u00a7 15.2-3807, such local sales and use tax shall continue in effect in the city as a city sales and use tax on and after the effective date of such order the same as if the tax had been duly imposed by the council of the city. The preceding sentence shall apply until the effective date of a local sales and use tax ordinance adopted by the city council under the applicable provisions of law; but the preceding sentence shall not apply if the council of the city, immediately after the town becomes a city, adopts a resolution to the effect that such local sales and use tax shall not be effective in the city.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13063,"edition_id":1,"name":"Transition of Towns to Cities","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":13062,"metadata":{},"date_created":"2026-06-26 03:44:12","date_modified":"2026-06-26 03:44:12","permalink":{"id":157557,"object_type":"structure","relational_id":13063,"identifier":"38","token":"15.2\/III\/38","url":"\/15.2\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13062,"edition_id":1,"name":"Boundary Adjustments and Changes of Status of Counties, Cities and Towns","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:44:12","date_modified":"2026-06-26 03:44:12","permalink":{"id":156919,"object_type":"structure","relational_id":13062,"identifier":"III","token":"15.2\/III","url":"\/15.2\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80368,"structure_id":13063,"section_number":"15.2-3800","catch_line":"Ordinance petitioning court for city status; appointment of special court","url":"\/15.2-3800\/","token":"15.2\/III\/38\/15.2-3800","metadata":false},{"id":59085,"structure_id":13063,"section_number":"15.2-3801","catch_line":"Referendum","url":"\/15.2-3801\/","token":"15.2\/III\/38\/15.2-3801","metadata":false},{"id":80173,"structure_id":13063,"section_number":"15.2-3802","catch_line":"Town and county agreement concerning proposed city","url":"\/15.2-3802\/","token":"15.2\/III\/38\/15.2-3802","metadata":false},{"id":66107,"structure_id":13063,"section_number":"15.2-3803","catch_line":"Notice of motion; service and publication; answer or other pleading","url":"\/15.2-3803\/","token":"15.2\/III\/38\/15.2-3803","metadata":false},{"id":84061,"structure_id":13063,"section_number":"15.2-3804","catch_line":"Parties","url":"\/15.2-3804\/","token":"15.2\/III\/38\/15.2-3804","metadata":false},{"id":72646,"structure_id":13063,"section_number":"15.2-3805","catch_line":"Time limit for intervenors; publication of order","url":"\/15.2-3805\/","token":"15.2\/III\/38\/15.2-3805","metadata":false},{"id":71867,"structure_id":13063,"section_number":"15.2-3806","catch_line":"Pretrial conference; matters considered","url":"\/15.2-3806\/","token":"15.2\/III\/38\/15.2-3806","metadata":false},{"id":83950,"structure_id":13063,"section_number":"15.2-3807","catch_line":"Hearing and decision by court","url":"\/15.2-3807\/","token":"15.2\/III\/38\/15.2-3807","metadata":false},{"id":67826,"structure_id":13063,"section_number":"15.2-3808","catch_line":"Assistance of state agencies","url":"\/15.2-3808\/","token":"15.2\/III\/38\/15.2-3808","metadata":false},{"id":62141,"structure_id":13063,"section_number":"15.2-3809","catch_line":"Appeals","url":"\/15.2-3809\/","token":"15.2\/III\/38\/15.2-3809","metadata":false},{"id":86663,"structure_id":13063,"section_number":"15.2-3810","catch_line":"Declining of grant of city status","url":"\/15.2-3810\/","token":"15.2\/III\/38\/15.2-3810","metadata":false},{"id":68815,"structure_id":13063,"section_number":"15.2-3811","catch_line":"Proceeding final for three years","url":"\/15.2-3811\/","token":"15.2\/III\/38\/15.2-3811","metadata":false},{"id":61530,"structure_id":13063,"section_number":"15.2-3812","catch_line":"Effect when town becomes city","url":"\/15.2-3812\/","token":"15.2\/III\/38\/15.2-3812","metadata":false},{"id":70595,"structure_id":13063,"section_number":"15.2-3813","catch_line":"Town liabilities and assets","url":"\/15.2-3813\/","token":"15.2\/III\/38\/15.2-3813","metadata":false},{"id":69704,"structure_id":13063,"section_number":"15.2-3814","catch_line":"Mayor of town to continue in office","url":"\/15.2-3814\/","token":"15.2\/III\/38\/15.2-3814","metadata":false},{"id":59418,"structure_id":13063,"section_number":"15.2-3815","catch_line":"Council of town to continue in office; additional members","url":"\/15.2-3815\/","token":"15.2\/III\/38\/15.2-3815","metadata":false},{"id":56370,"structure_id":13063,"section_number":"15.2-3816","catch_line":"Town treasurer to continue in office; appointment where town had no treasurer","url":"\/15.2-3816\/","token":"15.2\/III\/38\/15.2-3816","metadata":false},{"id":87034,"structure_id":13063,"section_number":"15.2-3817","catch_line":"Commissioner of revenue or assessor to continue in office; appointment where town had no commissioner or assessor","url":"\/15.2-3817\/","token":"15.2\/III\/38\/15.2-3817","metadata":false},{"id":74687,"structure_id":13063,"section_number":"15.2-3818","catch_line":"Town sergeant to continue in office","url":"\/15.2-3818\/","token":"15.2\/III\/38\/15.2-3818","metadata":false},{"id":84553,"structure_id":13063,"section_number":"15.2-3819","catch_line":"Election and terms of office of mayor and councilmen after town becomes city","url":"\/15.2-3819\/","token":"15.2\/III\/38\/15.2-3819","metadata":false},{"id":54116,"structure_id":13063,"section_number":"15.2-3820","catch_line":"Election and terms of other city officers","url":"\/15.2-3820\/","token":"15.2\/III\/38\/15.2-3820","metadata":false},{"id":58702,"structure_id":13063,"section_number":"15.2-3821","catch_line":"Qualification of officers; vacancies","url":"\/15.2-3821\/","token":"15.2\/III\/38\/15.2-3821","metadata":false},{"id":78502,"structure_id":13063,"section_number":"15.2-3822","catch_line":"Sharing of offices; transfer of jurisdiction","url":"\/15.2-3822\/","token":"15.2\/III\/38\/15.2-3822","metadata":false},{"id":71166,"structure_id":13063,"section_number":"15.2-3823","catch_line":"Tenure and reelection of county officer whose homesite becomes part of city","url":"\/15.2-3823\/","token":"15.2\/III\/38\/15.2-3823","metadata":false},{"id":66773,"structure_id":13063,"section_number":"15.2-3824","catch_line":"Town officers","url":"\/15.2-3824\/","token":"15.2\/III\/38\/15.2-3824","metadata":false},{"id":71501,"structure_id":13063,"section_number":"15.2-3825","catch_line":"Courts","url":"\/15.2-3825\/","token":"15.2\/III\/38\/15.2-3825","metadata":false},{"id":66417,"structure_id":13063,"section_number":"15.2-3826","catch_line":"Appointment of electoral board, sheriff, attorney for the Commonwealth and circuit court clerk","url":"\/15.2-3826\/","token":"15.2\/III\/38\/15.2-3826","metadata":false},{"id":78169,"structure_id":13063,"section_number":"15.2-3827","catch_line":"Transfer of assessments to city books","url":"\/15.2-3827\/","token":"15.2\/III\/38\/15.2-3827","metadata":false},{"id":61596,"structure_id":13063,"section_number":"15.2-3828","catch_line":"State, county and district taxes accruing before transition; county sales and use tax becomes city sales and use tax","url":"\/15.2-3828\/","token":"15.2\/III\/38\/15.2-3828","metadata":false},{"id":61008,"structure_id":13063,"section_number":"15.2-3829","catch_line":"Assumption of debt; adjustment","url":"\/15.2-3829\/","token":"15.2\/III\/38\/15.2-3829","metadata":false},{"id":69691,"structure_id":13063,"section_number":"15.2-3830","catch_line":"Certain costs and expenses to be apportioned between city and county","url":"\/15.2-3830\/","token":"15.2\/III\/38\/15.2-3830","metadata":false},{"id":62813,"structure_id":13063,"section_number":"15.2-3831","catch_line":"Registrars and their duties","url":"\/15.2-3831\/","token":"15.2\/III\/38\/15.2-3831","metadata":false},{"id":72807,"structure_id":13063,"section_number":"15.2-3832","catch_line":"Authority to city to provide by condemnation, etc., water, light, power and fuel","url":"\/15.2-3832\/","token":"15.2\/III\/38\/15.2-3832","metadata":false},{"id":80329,"structure_id":13063,"section_number":"15.2-3833","catch_line":"Chapter not applicable to cities already existing","url":"\/15.2-3833\/","token":"15.2\/III\/38\/15.2-3833","metadata":false},{"id":69864,"structure_id":13063,"section_number":"15.2-3834","catch_line":"Congressional, etc., districts and judicial circuit not changed","url":"\/15.2-3834\/","token":"15.2\/III\/38\/15.2-3834","metadata":false}],"previous_section":{"id":78169,"structure_id":13063,"section_number":"15.2-3827","catch_line":"Transfer of assessments to city books","url":"\/15.2-3827\/","token":"15.2\/III\/38\/15.2-3827","metadata":false},"next_section":{"id":61008,"structure_id":13063,"section_number":"15.2-3829","catch_line":"Assumption of debt; adjustment","url":"\/15.2-3829\/","token":"15.2\/III\/38\/15.2-3829","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-3828\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1962, chapter 623; in 1968, chapter 315; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":[{"id":72089,"section_number":"15.2-2632","catch_line":"Certain debts that may be contracted by city on transition from town","order_by":null,"url":"\/15.2-2632\/"},{"id":61008,"section_number":"15.2-3829","catch_line":"Assumption of debt; adjustment","order_by":null,"url":"\/15.2-3829\/"}],"refers_to":[{"id":83950,"section_number":"15.2-3807","catch_line":"Hearing and decision by court","order_by":null,"url":"\/15.2-3807\/"}],"permalink":{"id":157671,"object_type":"law","relational_id":61596,"identifier":"15.2-3828","token":"15.2\/III\/38\/15.2-3828","url":"\/15.2-3828\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-3828\/","token":"15.2\/III\/38\/15.2-3828","dublin_core":{"Title":"State, county and district taxes accruing before transition; county sales and use tax becomes city sales and use tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-3828","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>All state, <span class=\"dictionary\">county<\/span> and district taxes on property within the territory occupied by a <span class=\"dictionary\">city<\/span> created under this chapter that accrued before the <span class=\"dictionary\">city<\/span> became such shall be payable to and collected by the <span class=\"dictionary\">county<\/span> treasurer. The proceeds of all <span class=\"dictionary\">county<\/span> and district taxes on property within the <span class=\"dictionary\">city<\/span> shall be held by the <span class=\"dictionary\">county<\/span> treasurer subject to the rights of the <span class=\"dictionary\">city<\/span> to be adjusted in the manner hereinafter provided.\n\t\tIf a <span class=\"dictionary\">town<\/span> becomes a <span class=\"dictionary\">city<\/span> of the second class under this chapter, and a <span class=\"dictionary\">county<\/span> sales and use tax was in force in the <span class=\"dictionary\">county<\/span> in which such <span class=\"dictionary\">town<\/span> was located at the time the <span class=\"dictionary\">order<\/span> was entered pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Hearing and decision by court\" href=\"\/15.2-3807\/\">15.2-3807<\/a>, such local sales and use tax shall continue in effect in the <span class=\"dictionary\">city<\/span> as a <span class=\"dictionary\">city<\/span> sales and use tax on and after the effective date of such <span class=\"dictionary\">order<\/span> the same as if the tax had been duly imposed by the <span class=\"dictionary\">council<\/span> of the <span class=\"dictionary\">city<\/span>. The preceding sentence shall apply until the effective date of a local sales and use tax <span class=\"dictionary\">ordinance<\/span> adopted by the <span class=\"dictionary\">city<\/span> <span class=\"dictionary\">council<\/span> under the applicable provisions of <span class=\"dictionary\">law<\/span>; but the preceding sentence shall not apply if the <span class=\"dictionary\">council<\/span> of the <span class=\"dictionary\">city<\/span>, immediately after the <span class=\"dictionary\">town<\/span> becomes a <span class=\"dictionary\">city<\/span>, adopts a resolution to the effect that such local sales and use tax shall not be effective in the <span class=\"dictionary\">city<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nSTATE, COUNTY AND DISTRICT TAXES ACCRUING BEFORE TRANSITION; COUNTY SALES AND\nUSE TAX BECOMES CITY SALES AND USE TAX (\u00a7 15.2-3828)\n\nAll state, county and district taxes on property within the territory occupied\nby a city created under this chapter that accrued before the city became such\nshall be payable to and collected by the county treasurer. The proceeds of all\ncounty and district taxes on property within the city shall be held by the\ncounty treasurer subject to the rights of the city to be adjusted in the manner\nhereinafter provided.\n\t\tIf a town becomes a city of the second class under this chapter, and a county\nsales and use tax was in force in the county in which such town was located at\nthe time the order was entered pursuant to \u00a7 15.2-3807, such local sales and\nuse tax shall continue in effect in the city as a city sales and use tax on and\nafter the effective date of such order the same as if the tax had been duly\nimposed by the council of the city. The preceding sentence shall apply until the\neffective date of a local sales and use tax ordinance adopted by the city\ncouncil under the applicable provisions of law; but the preceding sentence shall\nnot apply if the council of the city, immediately after the town becomes a city,\nadopts a resolution to the effect that such local sales and use tax shall not be\neffective in the city.\n\nHISTORY: Code 1950, \u00a7 15-101; 1962, c. 623, \u00a7 15.1-1002; 1968, c. 315; 1997,\nc. 587.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}