{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/22.1-95.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/22.1-95.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/22.1-95.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/22.1-95.html"}],"law_id":59475,"edition_id":1,"section_id":59475,"structure_id":14186,"section_number":"22.1-95","catch_line":"Duty to levy school tax","history":"Code 1950, \u00a7 22-126.1; 1971, Ex. Sess., c. 162; 1980, c. 559.","full_text":"Each county, city and town is authorized, directed and required to raise money by a tax on all property subject to local taxation at such rate as will insure a sum which, together with other available funds, will provide that portion of the cost apportioned to such county, city or town by law for maintaining an educational program meeting the standards of quality for the several school divisions prescribed as provided by law.","order_by":null,"text":{"0":{"id":217946,"text":"Each county, city and town is authorized, directed and required to raise money by a tax on all property subject to local taxation at such rate as will insure a sum which, together with other available funds, will provide that portion of the cost apportioned to such county, city or town by law for maintaining an educational program meeting the standards of quality for the several school divisions prescribed as provided by law.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14186,"edition_id":1,"name":"State and Local Funds","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":13154,"metadata":{},"date_created":"2026-06-26 03:47:11","date_modified":"2026-06-26 03:47:11","permalink":{"id":184215,"object_type":"structure","relational_id":14186,"identifier":"1","token":"22.1\/8\/1","url":"\/22.1\/8\/1\/","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":66264,"structure_id":14186,"section_number":"22.1-100","catch_line":"Unexpended school and educational funds; 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procedure if locality fails to appropriate sufficient educational funds","url":"\/22.1-97\/","token":"22.1\/8\/1\/22.1-97","metadata":false},{"id":77449,"structure_id":14186,"section_number":"22.1-98","catch_line":"Reduction of state aid when length of school term below 180 days or 990 hours","url":"\/22.1-98\/","token":"22.1\/8\/1\/22.1-98","metadata":false},{"id":66234,"structure_id":14186,"section_number":"22.1-98.1","catch_line":"Extended School Year Incentive Program","url":"\/22.1-98.1\/","token":"22.1\/8\/1\/22.1-98.1","metadata":false},{"id":75612,"structure_id":14186,"section_number":"22.1-98.2","catch_line":"Certain agreements; adjustment of state share for basic aid","url":"\/22.1-98.2\/","token":"22.1\/8\/1\/22.1-98.2","metadata":false},{"id":85148,"structure_id":14186,"section_number":"22.1-99","catch_line":"Approval and certification of apportionment of school funds","url":"\/22.1-99\/","token":"22.1\/8\/1\/22.1-99","metadata":false}],"previous_section":{"id":56160,"structure_id":14186,"section_number":"22.1-94","catch_line":"Appropriations by county, city or town governing body for public schools","url":"\/22.1-94\/","token":"22.1\/8\/1\/22.1-94","metadata":false},"next_section":{"id":59989,"structure_id":14186,"section_number":"22.1-96","catch_line":"Proration of operating cost, expenditures for capital outlay purposes and indebtedness for construction of buildings in certain school divisions","url":"\/22.1-96\/","token":"22.1\/8\/1\/22.1-96","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/22.1-95\/","history_text":"<p>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":[{"id":76272,"section_number":"22.1-102","catch_line":"Special tax for capital expenditures or payment of indebtedness or rent","order_by":null,"url":"\/22.1-102\/"}],"refers_to":false,"permalink":{"id":184281,"object_type":"law","relational_id":59475,"identifier":"22.1-95","token":"22.1\/8\/1\/22.1-95","url":"\/22.1-95\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/22.1-95\/","token":"22.1\/8\/1\/22.1-95","dublin_core":{"Title":"Duty to levy school tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 22.1-95","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Each county, city and town is authorized, directed and required to raise money by a tax on all property subject to local taxation at such rate as will insure a sum which, together with other available funds, will provide that portion of the cost apportioned to such county, city or town by <span class=\"dictionary\">law<\/span> for maintaining an educational program meeting the standards of quality for the several school divisions prescribed as provided by <span class=\"dictionary\">law<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDUTY TO LEVY SCHOOL TAX (\u00a7 22.1-95)\n\nEach county, city and town is authorized, directed and required to raise money\nby a tax on all property subject to local taxation at such rate as will insure a\nsum which, together with other available funds, will provide that portion of the\ncost apportioned to such county, city or town by law for maintaining an\neducational program meeting the standards of quality for the several school\ndivisions prescribed as provided by law.\n\nHISTORY: Code 1950, \u00a7 22-126.1; 1971, Ex. Sess., c. 162; 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}}