{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/21-118.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/21-118.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/21-118.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/21-118.3.html"}],"law_id":58517,"edition_id":1,"section_id":58517,"structure_id":14019,"section_number":"21-118.3","catch_line":"Levy and expenditure of taxes in certain counties; validation of expenditures","history":"1952, c. 555.","full_text":"In addition to the powers granted in \u00a7 21-118 of the Code of Virginia, the governing body of any county having a population in excess of 30,000 but not in excess of 35,000 and containing two cities of the first class, in which a sanitary district has been created pursuant to the provisions of this article, may levy and collect an annual tax upon all the property in such sanitary district subject to local taxation to pay the whole or any part of the cost of construction of a sewerage and\/or water supply system in such district and to pay the costs of preliminary engineering surveys and other expenses in connection with the construction of any such system.\n\t\tSuch governing body may expend funds from the general county levy to pay the costs for which taxes are hereinabove authorized to be levied in anticipation of the collection of such taxes. Should it be determined that a sewerage and\/or water supply system in such district is not feasible, or for any other reason should the same not be constructed, the governing body of said county, after the creation of such district has been ordered, may levy and collect an annual tax upon all the property within the boundaries of such sanitary district subject to local taxation, to reimburse the county’s general levy fund for any expenditures advanced therefrom in connection with engineering surveys and other expenses in and about the creation of any such district. Any such expenditure made prior to April 3, 1952, is hereby validated.","order_by":null,"text":{"0":{"id":214465,"text":"In addition to the powers granted in \u00a7 21-118 of the Code of Virginia, the governing body of any county having a population in excess of 30,000 but not in excess of 35,000 and containing two cities of the first class, in which a sanitary district has been created pursuant to the provisions of this article, may levy and collect an annual tax upon all the property in such sanitary district subject to local taxation to pay the whole or any part of the cost of construction of a sewerage and\/or water supply system in such district and to pay the costs of preliminary engineering surveys and other expenses in connection with the construction of any such system.\n\t\tSuch governing body may expend funds from the general county levy to pay the costs for which taxes are hereinabove authorized to be levied in anticipation of the collection of such taxes. Should it be determined that a sewerage and\/or water supply system in such district is not feasible, or for any other reason should the same not be constructed, the governing body of said county, after the creation of such district has been ordered, may levy and collect an annual tax upon all the property within the boundaries of such sanitary district subject to local taxation, to reimburse the county’s general levy fund for any expenditures advanced therefrom in connection with engineering surveys and other expenses in and about the creation of any such district. Any such expenditure made prior to April 3, 1952, is hereby validated.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14019,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":14018,"metadata":{},"date_created":"2026-06-26 03:46:37","date_modified":"2026-06-26 03:46:37","permalink":{"id":179475,"object_type":"structure","relational_id":14019,"identifier":"1","token":"21\/2\/1","url":"\/21\/2\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14018,"edition_id":1,"name":"Sanitary Districts","identifier":"2","label":"chapter","depth":2,"order_by":1,"parent_id":13075,"metadata":{},"date_created":"2026-06-26 03:46:37","date_modified":"2026-06-26 03:46:37","permalink":{"id":179473,"object_type":"structure","relational_id":14018,"identifier":"2","token":"21\/2","url":"\/21\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13075,"edition_id":1,"name":"Drainage, Soil Conservation, Sanitation and Public Facilities Districts","identifier":"21","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:14","date_modified":"2026-06-26 03:44:14","permalink":{"id":179465,"object_type":"structure","relational_id":13075,"identifier":"21","token":"21","url":"\/21\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79910,"structure_id":14019,"section_number":"21-112.22","catch_line":"Definitions","url":"\/21-112.22\/","token":"21\/2\/1\/21-112.22","metadata":false},{"id":79759,"structure_id":14019,"section_number":"21-113","catch_line":"Creation; inclusion of town in new or enlarged district","url":"\/21-113\/","token":"21\/2\/1\/21-113","metadata":false},{"id":59808,"structure_id":14019,"section_number":"21-114","catch_line":"Hearing and notice thereof","url":"\/21-114\/","token":"21\/2\/1\/21-114","metadata":false},{"id":71490,"structure_id":14019,"section_number":"21-115","catch_line":"Answer and defense","url":"\/21-115\/","token":"21\/2\/1\/21-115","metadata":false},{"id":64324,"structure_id":14019,"section_number":"21-116","catch_line":"Enlargement of sanitary districts","url":"\/21-116\/","token":"21\/2\/1\/21-116","metadata":false},{"id":60593,"structure_id":14019,"section_number":"21-116.1","catch_line":"Alteration of boundaries or reduction of area of sanitary districts in certain counties","url":"\/21-116.1\/","token":"21\/2\/1\/21-116.1","metadata":false},{"id":85899,"structure_id":14019,"section_number":"21-117","catch_line":"Merger of sanitary districts","url":"\/21-117\/","token":"21\/2\/1\/21-117","metadata":false},{"id":78368,"structure_id":14019,"section_number":"21-117.1","catch_line":"Abolishing sanitary districts","url":"\/21-117.1\/","token":"21\/2\/1\/21-117.1","metadata":false},{"id":73089,"structure_id":14019,"section_number":"21-118","catch_line":"Powers and duties of governing body","url":"\/21-118\/","token":"21\/2\/1\/21-118","metadata":false},{"id":75138,"structure_id":14019,"section_number":"21-118.1","catch_line":"Authority to acquire property from United States or any agency thereof","url":"\/21-118.1\/","token":"21\/2\/1\/21-118.1","metadata":false},{"id":60375,"structure_id":14019,"section_number":"21-118.2","catch_line":"Certain counties authorized to use sanitary district funds for certain purposes","url":"\/21-118.2\/","token":"21\/2\/1\/21-118.2","metadata":false},{"id":58517,"structure_id":14019,"section_number":"21-118.3","catch_line":"Levy and expenditure of taxes in certain counties; validation of expenditures","url":"\/21-118.3\/","token":"21\/2\/1\/21-118.3","metadata":false},{"id":55541,"structure_id":14019,"section_number":"21-118.4","catch_line":"Certain additional powers of governing body","url":"\/21-118.4\/","token":"21\/2\/1\/21-118.4","metadata":false},{"id":60162,"structure_id":14019,"section_number":"21-118.5","catch_line":"Unified water supply and sewerage systems for counties and sanitary districts; power of county governing body to fix rates; application of Public Finance Act","url":"\/21-118.5\/","token":"21\/2\/1\/21-118.5","metadata":false},{"id":64467,"structure_id":14019,"section_number":"21-118.6","catch_line":"Same; application of revenues; tax levy where revenues insufficient","url":"\/21-118.6\/","token":"21\/2\/1\/21-118.6","metadata":false},{"id":55514,"structure_id":14019,"section_number":"21-118.7","catch_line":"Same; payment to county of revenues held by district","url":"\/21-118.7\/","token":"21\/2\/1\/21-118.7","metadata":false},{"id":75754,"structure_id":14019,"section_number":"21-118.8","catch_line":"Same; ratification of prior agreements","url":"\/21-118.8\/","token":"21\/2\/1\/21-118.8","metadata":false},{"id":60483,"structure_id":14019,"section_number":"21-119","catch_line":"Sanitary districts are special taxing districts; nature of improvements; jurisdiction of governing bodies, etc., not affected","url":"\/21-119\/","token":"21\/2\/1\/21-119","metadata":false},{"id":85540,"structure_id":14019,"section_number":"21-119.1","catch_line":"Transfer of certain sanitary districts to towns","url":"\/21-119.1\/","token":"21\/2\/1\/21-119.1","metadata":false},{"id":59431,"structure_id":14019,"section_number":"21-120","catch_line":"In certain cities and counties","url":"\/21-120\/","token":"21\/2\/1\/21-120","metadata":false},{"id":58535,"structure_id":14019,"section_number":"21-121","catch_line":"Validation of proceedings","url":"\/21-121\/","token":"21\/2\/1\/21-121","metadata":false},{"id":55109,"structure_id":14019,"section_number":"21-121.1","catch_line":"Further validation of proceedings","url":"\/21-121.1\/","token":"21\/2\/1\/21-121.1","metadata":false},{"id":60765,"structure_id":14019,"section_number":"21-121.2","catch_line":"Additional validation of proceedings","url":"\/21-121.2\/","token":"21\/2\/1\/21-121.2","metadata":false},{"id":72800,"structure_id":14019,"section_number":"21-121.2:1","catch_line":"Same; bond issues","url":"\/21-121.2_1\/","token":"21\/2\/1\/21-121.2_1","metadata":false},{"id":76866,"structure_id":14019,"section_number":"21-121.3","catch_line":"Powers of districts created under other laws","url":"\/21-121.3\/","token":"21\/2\/1\/21-121.3","metadata":false},{"id":77568,"structure_id":14019,"section_number":"21-121.4","catch_line":"Powers of boards of supervisors and other governing bodies of counties with respect to sanitary districts","url":"\/21-121.4\/","token":"21\/2\/1\/21-121.4","metadata":false},{"id":78011,"structure_id":14019,"section_number":"21-121.5","catch_line":"Validation of certain actions","url":"\/21-121.5\/","token":"21\/2\/1\/21-121.5","metadata":false},{"id":66618,"structure_id":14019,"section_number":"21-121.6","catch_line":"Sanitary districts in certain counties with a water and sewer authority","url":"\/21-121.6\/","token":"21\/2\/1\/21-121.6","metadata":false}],"previous_section":{"id":60375,"structure_id":14019,"section_number":"21-118.2","catch_line":"Certain counties authorized to use sanitary district funds for certain purposes","url":"\/21-118.2\/","token":"21\/2\/1\/21-118.2","metadata":false},"next_section":{"id":55541,"structure_id":14019,"section_number":"21-118.4","catch_line":"Certain additional powers of governing body","url":"\/21-118.4\/","token":"21\/2\/1\/21-118.4","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/21-118.3\/","history_text":"

This law was first created in 1952. The record of its establishment is cataloged in chapter 555 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1952 \u201cActs\u201d aren\u2019t available online.<\/p>","references":false,"refers_to":[{"id":73089,"section_number":"21-118","catch_line":"Powers and duties of governing body","order_by":null,"url":"\/21-118\/"}],"permalink":{"id":179521,"object_type":"law","relational_id":58517,"identifier":"21-118.3","token":"21\/2\/1\/21-118.3","url":"\/21-118.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/21-118.3\/","token":"21\/2\/1\/21-118.3","dublin_core":{"Title":"Levy and expenditure of taxes in certain counties; validation of expenditures","Type":"Text","Format":"text\/html","Identifier":"\u00a7 21-118.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In addition to the powers granted in \u00a7 21-118<\/a> of the Code of Virginia, the governing body of any county having a population in excess of 30,000 but not in excess of 35,000 and containing two cities of the first class, in which a sanitary district has been created pursuant to the provisions of this article, may levy<\/span> and collect an annual tax upon all the property in such sanitary district subject to local taxation to pay the whole or any part of the cost of construction of a sewerage and\/or water supply system in such district and to pay the costs of preliminary engineering surveys and other expenses in connection with the construction of any such system.\n\t\tSuch governing body may expend funds from the general county levy<\/span> to pay the costs for which taxes are hereinabove authorized to be levied in anticipation of the collection of such taxes. Should it be determined that a sewerage and\/or water supply system in such district is not feasible, or for any other reason should the same not be constructed, the governing body of said county, after the creation of such district has been ordered, may levy<\/span> and collect an annual tax upon all the property within the boundaries of such sanitary district subject to local taxation, to reimburse the county’s general levy<\/span> fund for any expenditures advanced therefrom in connection with engineering surveys and other expenses in and about the creation of any such district. Any such expenditure made prior to April 3, 1952, is hereby validated.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLEVY AND EXPENDITURE OF TAXES IN CERTAIN COUNTIES; VALIDATION OF EXPENDITURES\n(\u00a7 21-118.3)\n\nIn addition to the powers granted in \u00a7 21-118 of the Code of Virginia, the\ngoverning body of any county having a population in excess of 30,000 but not in\nexcess of 35,000 and containing two cities of the first class, in which a\nsanitary district has been created pursuant to the provisions of this article,\nmay levy and collect an annual tax upon all the property in such sanitary\ndistrict subject to local taxation to pay the whole or any part of the cost of\nconstruction of a sewerage and\/or water supply system in such district and to\npay the costs of preliminary engineering surveys and other expenses in\nconnection with the construction of any such system.\n\t\tSuch governing body may expend funds from the general county levy to pay the\ncosts for which taxes are hereinabove authorized to be levied in anticipation of\nthe collection of such taxes. Should it be determined that a sewerage and\/or\nwater supply system in such district is not feasible, or for any other reason\nshould the same not be constructed, the governing body of said county, after the\ncreation of such district has been ordered, may levy and collect an annual tax\nupon all the property within the boundaries of such sanitary district subject to\nlocal taxation, to reimburse the county’s general levy fund for any\nexpenditures advanced therefrom in connection with engineering surveys and other\nexpenses in and about the creation of any such district. Any such expenditure\nmade prior to April 3, 1952, is hereby validated.\n\nHISTORY: 1952, c. 555.","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}}