{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/22.1-102.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/22.1-102.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/22.1-102.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/22.1-102.html"}],"law_id":76272,"edition_id":1,"section_id":76272,"structure_id":16287,"section_number":"22.1-102","catch_line":"Special tax for capital expenditures or payment of indebtedness or rent","history":"Code 1950, \u00a7 22-128; 1959, Ex. Sess., c. 79, \u00a7 1; 1971, Ex. Sess., c. 162; 1980, c. 559.","full_text":"For capital expenditures and for the payment of indebtedness or rent, a governing body may, in addition to the levy and appropriation required under the provisions of \u00a7\u00a7 22.1-94 and 22.1-95, levy a special county tax, a special district tax, a special city tax or a special town tax, as the case may be, on all property subject to local taxation. Such levy or levies shall be at such rate or rates as the governing body levying the tax may deem necessary for the purpose or purposes for which levied, except that where the tax is for raising funds for capital expenditures the rate shall not be more than $2.50 on each $100 of the assessed value of such property in any one year.","order_by":null,"text":{"0":{"id":273820,"text":"For capital expenditures and for the payment of indebtedness or rent, a governing body may, in addition to the levy and appropriation required under the provisions of \u00a7\u00a7 22.1-94 and 22.1-95, levy a special county tax, a special district tax, a special city tax or a special town tax, as the case may be, on all property subject to local taxation. Such levy or levies shall be at such rate or rates as the governing body levying the tax may deem necessary for the purpose or purposes for which levied, except that where the tax is for raising funds for capital expenditures the rate shall not be more than $2.50 on each $100 of the assessed value of such property in any one year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16287,"edition_id":1,"name":"Special Taxes; Uniform Levies","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":13154,"metadata":{},"date_created":"2026-06-26 04:12:36","date_modified":"2026-06-26 04:12:36","permalink":{"id":184309,"object_type":"structure","relational_id":16287,"identifier":"2","token":"22.1\/8\/2","url":"\/22.1\/8\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13154,"edition_id":1,"name":"Public School Funds","identifier":"8","label":"chapter","depth":2,"order_by":1,"parent_id":12823,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":184213,"object_type":"structure","relational_id":13154,"identifier":"8","token":"22.1\/8","url":"\/22.1\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12823,"edition_id":1,"name":"Education","identifier":"22.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":180949,"object_type":"structure","relational_id":12823,"identifier":"22.1","token":"22.1","url":"\/22.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":76272,"structure_id":16287,"section_number":"22.1-102","catch_line":"Special tax for capital expenditures or payment of indebtedness or rent","url":"\/22.1-102\/","token":"22.1\/8\/2\/22.1-102","metadata":false},{"id":66184,"structure_id":16287,"section_number":"22.1-103","catch_line":"Uniform county levy in lieu of district levies; request by school board; petition for referendum","url":"\/22.1-103\/","token":"22.1\/8\/2\/22.1-103","metadata":false},{"id":72133,"structure_id":16287,"section_number":"22.1-104","catch_line":"Same; order for referendum; notice","url":"\/22.1-104\/","token":"22.1\/8\/2\/22.1-104","metadata":false},{"id":67821,"structure_id":16287,"section_number":"22.1-105","catch_line":"Same; conduct of referendum; certification of results","url":"\/22.1-105\/","token":"22.1\/8\/2\/22.1-105","metadata":false},{"id":84437,"structure_id":16287,"section_number":"22.1-106","catch_line":"Same; levy in accordance with results of referendum","url":"\/22.1-106\/","token":"22.1\/8\/2\/22.1-106","metadata":false}],"next_section":{"id":66184,"structure_id":16287,"section_number":"22.1-103","catch_line":"Uniform county levy in lieu of district levies; request by school board; petition for referendum","url":"\/22.1-103\/","token":"22.1\/8\/2\/22.1-103","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/22.1-102\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1980, chapter 559.<\/p>","references":false,"refers_to":[{"id":56160,"section_number":"22.1-94","catch_line":"Appropriations by county, city or town governing body for public schools","order_by":null,"url":"\/22.1-94\/"},{"id":59475,"section_number":"22.1-95","catch_line":"Duty to levy school tax","order_by":null,"url":"\/22.1-95\/"}],"permalink":{"id":184311,"object_type":"law","relational_id":76272,"identifier":"22.1-102","token":"22.1\/8\/2\/22.1-102","url":"\/22.1-102\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/22.1-102\/","token":"22.1\/8\/2\/22.1-102","dublin_core":{"Title":"Special tax for capital expenditures or payment of indebtedness or rent","Type":"Text","Format":"text\/html","Identifier":"\u00a7 22.1-102","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For capital expenditures and for the payment of indebtedness or rent, a governing body<\/span> may, in addition to the levy<\/span> and appropriation required under the provisions of \u00a7\u00a7 22.1-94<\/a> and 22.1-95<\/a>, levy<\/span> a special county tax, a special district tax, a special city tax or a special town tax, as the case may be, on all property subject to local taxation. Such levy<\/span> or levies shall be at such rate or rates as the governing body<\/span> levying the tax may deem necessary for the purpose or purposes for which levied, except that where the tax is for raising funds for capital expenditures the rate shall not be more than $2.50 on each $100 of the assessed value of such property in any one year.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSPECIAL TAX FOR CAPITAL EXPENDITURES OR PAYMENT OF INDEBTEDNESS OR RENT (\u00a7\n22.1-102)\n\nFor capital expenditures and for the payment of indebtedness or rent, a\ngoverning body may, in addition to the levy and appropriation required under the\nprovisions of \u00a7\u00a7 22.1-94 and 22.1-95, levy a special county tax, a special\ndistrict tax, a special city tax or a special town tax, as the case may be, on\nall property subject to local taxation. Such levy or levies shall be at such\nrate or rates as the governing body levying the tax may deem necessary for the\npurpose or purposes for which levied, except that where the tax is for raising\nfunds for capital expenditures the rate shall not be more than $2.50 on each\n$100 of the assessed value of such property in any one year.\n\nHISTORY: Code 1950, \u00a7 22-128; 1959, Ex. Sess., c. 79, \u00a7 1; 1971, Ex. Sess., c.\n162; 1980, c. 559.","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}}