{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/27-23.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/27-23.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/27-23.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/27-23.1.html"}],"law_id":57518,"edition_id":1,"section_id":57518,"structure_id":13506,"section_number":"27-23.1","catch_line":"Establishment of fire zones or districts; tax levies","history":"1970, c. 187; 1972, c. 252; 1977, c. 326; 1978, c. 682; 1985, c. 343; 1993, c. 915; 2001, cc. 111, 142; 2007, c. 813; 2015, cc. 502, 503; 2023, c. 560.","full_text":"The governing bodies of the several cities or counties of the Commonwealth may create and establish, by designation on a map of the city or county showing current, official parcel boundaries, or by any other description which is legally sufficient for the conveyance of property or the creation of parcels, fire zones or districts in such cities or counties, within which may be located and established one or more fire departments, to be equipped with apparatus for fighting fires and protecting property and human life within such zones or districts from loss or damage by fire, illness or injury.\n\t\tIn the event of the creation of such zones or districts in any city or county, the city or county governing body may acquire, in the name of the city or county, real or personal property to be devoted to the uses aforesaid, and shall prescribe rules and regulations for the proper management, control, and conduct thereof. Such governing body shall also have authority to contract with, or secure the services of, any individual corporation, organization, or municipal corporation, or any volunteer firefighters for such fire protection as may be required.\n\t\tTo raise funds for the purposes aforesaid, the governing body of any city or county in which such zones or districts are established may levy annually a tax on the assessed value of all property real and personal within such zones or districts, subject to local taxation, which tax shall be extended and collected as other city or county taxes are extended and collected. In any city or county having a population between 25,000 and 25,500, the maximum rate of tax under this section shall be $0.30 on $100 of assessed value.\n\t\tThe amount realized from such levy shall be kept separate from all other moneys of the city or county and shall be applied to no other purpose than the maintenance and operation of the fire departments and companies established under the provisions of this section.","order_by":null,"text":{"0":{"id":210745,"text":"The governing bodies of the several cities or counties of the Commonwealth may create and establish, by designation on a map of the city or county showing current, official parcel boundaries, or by any other description which is legally sufficient for the conveyance of property or the creation of parcels, fire zones or districts in such cities or counties, within which may be located and established one or more fire departments, to be equipped with apparatus for fighting fires and protecting property and human life within such zones or districts from loss or damage by fire, illness or injury.\n\t\tIn the event of the creation of such zones or districts in any city or county, the city or county governing body may acquire, in the name of the city or county, real or personal property to be devoted to the uses aforesaid, and shall prescribe rules and regulations for the proper management, control, and conduct thereof. Such governing body shall also have authority to contract with, or secure the services of, any individual corporation, organization, or municipal corporation, or any volunteer firefighters for such fire protection as may be required.\n\t\tTo raise funds for the purposes aforesaid, the governing body of any city or county in which such zones or districts are established may levy annually a tax on the assessed value of all property real and personal within such zones or districts, subject to local taxation, which tax shall be extended and collected as other city or county taxes are extended and collected. In any city or county having a population between 25,000 and 25,500, the maximum rate of tax under this section shall be $0.30 on $100 of assessed value.\n\t\tThe amount realized from such levy shall be kept separate from all other moneys of the city or county and shall be applied to no other purpose than the maintenance and operation of the fire departments and companies established under the provisions of this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13506,"edition_id":1,"name":"Provisions Applicable to Counties, Cities and Towns","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":13505,"metadata":{},"date_created":"2026-06-26 03:45:05","date_modified":"2026-06-26 03:45:05","permalink":{"id":190019,"object_type":"structure","relational_id":13506,"identifier":"1","token":"27\/2\/1","url":"\/27\/2\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13505,"edition_id":1,"name":"Fire\/Ems Departments and Fire\/Ems Companies","identifier":"2","label":"chapter","depth":2,"order_by":1,"parent_id":13504,"metadata":{},"date_created":"2026-06-26 03:45:05","date_modified":"2026-06-26 03:45:05","permalink":{"id":190017,"object_type":"structure","relational_id":13505,"identifier":"2","token":"27\/2","url":"\/27\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13504,"edition_id":1,"name":"Fire Protection","identifier":"27","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:45:05","date_modified":"2026-06-26 03:45:05","permalink":{"id":189965,"object_type":"structure","relational_id":13504,"identifier":"27","token":"27","url":"\/27\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":62509,"structure_id":13506,"section_number":"27-10","catch_line":"Dissolution of fire company","url":"\/27-10\/","token":"27\/2\/1\/27-10","metadata":false},{"id":56382,"structure_id":13506,"section_number":"27-11","catch_line":"Duty of members on alarm of fire or call of a medical emergency","url":"\/27-11\/","token":"27\/2\/1\/27-11","metadata":false},{"id":61993,"structure_id":13506,"section_number":"27-12","catch_line":"Repealed","url":"\/27-12\/","token":"27\/2\/1\/27-12","metadata":false},{"id":73496,"structure_id":13506,"section_number":"27-13","catch_line":"Appointment of chief and other officers","url":"\/27-13\/","token":"27\/2\/1\/27-13","metadata":false},{"id":85945,"structure_id":13506,"section_number":"27-14","catch_line":"Ordinances as to fire departments and fire companies","url":"\/27-14\/","token":"27\/2\/1\/27-14","metadata":false},{"id":58359,"structure_id":13506,"section_number":"27-15","catch_line":"Repealed","url":"\/27-15\/","token":"27\/2\/1\/27-15","metadata":false},{"id":84253,"structure_id":13506,"section_number":"27-15.1","catch_line":"Authority of chief or other officer in charge when answering alarm; penalty for refusal to obey orders","url":"\/27-15.1\/","token":"27\/2\/1\/27-15.1","metadata":false},{"id":65165,"structure_id":13506,"section_number":"27-15.1:1","catch_line":"Penalty for refusing or neglecting to obey order of chief or other officer in command","url":"\/27-15.1_1\/","token":"27\/2\/1\/27-15.1_1","metadata":false},{"id":83050,"structure_id":13506,"section_number":"27-15.2","catch_line":"Purchase, maintenance, etc., of equipment; donated equipment","url":"\/27-15.2\/","token":"27\/2\/1\/27-15.2","metadata":false},{"id":66768,"structure_id":13506,"section_number":"27-15.3","catch_line":"Purchase of service-issued boots or helmet by certain firefighters","url":"\/27-15.3\/","token":"27\/2\/1\/27-15.3","metadata":false},{"id":78029,"structure_id":13506,"section_number":"27-16","catch_line":"Repealed","url":"\/27-16\/","token":"27\/2\/1\/27-16","metadata":false},{"id":71895,"structure_id":13506,"section_number":"27-17","catch_line":"Entry of buildings on fire and premises adjoining","url":"\/27-17\/","token":"27\/2\/1\/27-17","metadata":false},{"id":69462,"structure_id":13506,"section_number":"27-17.1","catch_line":"Remaining on premises after fire extinguished","url":"\/27-17.1\/","token":"27\/2\/1\/27-17.1","metadata":false},{"id":73862,"structure_id":13506,"section_number":"27-18","catch_line":"Repealed","url":"\/27-18\/","token":"27\/2\/1\/27-18","metadata":false},{"id":81538,"structure_id":13506,"section_number":"27-19","catch_line":"Repealed","url":"\/27-19\/","token":"27\/2\/1\/27-19","metadata":false},{"id":83964,"structure_id":13506,"section_number":"27-20","catch_line":"Destruction of property to prevent spread of fire","url":"\/27-20\/","token":"27\/2\/1\/27-20","metadata":false},{"id":55035,"structure_id":13506,"section_number":"27-21","catch_line":"Owner may recover amount of actual damage","url":"\/27-21\/","token":"27\/2\/1\/27-21","metadata":false},{"id":54471,"structure_id":13506,"section_number":"27-22","catch_line":"But not for property which would have been destroyed by the fire","url":"\/27-22\/","token":"27\/2\/1\/27-22","metadata":false},{"id":61677,"structure_id":13506,"section_number":"27-23","catch_line":"Repealed","url":"\/27-23\/","token":"27\/2\/1\/27-23","metadata":false},{"id":57518,"structure_id":13506,"section_number":"27-23.1","catch_line":"Establishment of fire zones or districts; tax levies","url":"\/27-23.1\/","token":"27\/2\/1\/27-23.1","metadata":false},{"id":83173,"structure_id":13506,"section_number":"27-23.10","catch_line":"Ordinances to effectuate purposes of \u00a7 27-23.9","url":"\/27-23.10\/","token":"27\/2\/1\/27-23.10","metadata":false},{"id":60550,"structure_id":13506,"section_number":"27-23.11","catch_line":"Firefighter electric vehicles fire training","url":"\/27-23.11\/","token":"27\/2\/1\/27-23.11","metadata":false},{"id":70342,"structure_id":13506,"section_number":"27-23.2","catch_line":"Advances by city or county to fire zone or district","url":"\/27-23.2\/","token":"27\/2\/1\/27-23.2","metadata":false},{"id":59783,"structure_id":13506,"section_number":"27-23.3","catch_line":"Reimbursement for advances","url":"\/27-23.3\/","token":"27\/2\/1\/27-23.3","metadata":false},{"id":77459,"structure_id":13506,"section_number":"27-23.4","catch_line":"Validation of prior advances","url":"\/27-23.4\/","token":"27\/2\/1\/27-23.4","metadata":false},{"id":77638,"structure_id":13506,"section_number":"27-23.5","catch_line":"Exclusion of certain areas from fire zones or districts and exemption of such areas from certain levies","url":"\/27-23.5\/","token":"27\/2\/1\/27-23.5","metadata":false},{"id":74020,"structure_id":13506,"section_number":"27-23.6","catch_line":"Repealed","url":"\/27-23.6\/","token":"27\/2\/1\/27-23.6","metadata":false},{"id":80310,"structure_id":13506,"section_number":"27-23.7","catch_line":"Special levy for fire protection in certain counties","url":"\/27-23.7\/","token":"27\/2\/1\/27-23.7","metadata":false},{"id":82775,"structure_id":13506,"section_number":"27-23.8","catch_line":"Trial board for members of fire departments in certain counties","url":"\/27-23.8\/","token":"27\/2\/1\/27-23.8","metadata":false},{"id":60111,"structure_id":13506,"section_number":"27-23.9","catch_line":"Supervision and control of joint services of fire companies or departments","url":"\/27-23.9\/","token":"27\/2\/1\/27-23.9","metadata":false},{"id":67456,"structure_id":13506,"section_number":"27-6","catch_line":"Repealed","url":"\/27-6\/","token":"27\/2\/1\/27-6","metadata":false},{"id":66545,"structure_id":13506,"section_number":"27-6.01","catch_line":"Definitions","url":"\/27-6.01\/","token":"27\/2\/1\/27-6.01","metadata":false},{"id":86797,"structure_id":13506,"section_number":"27-6.02","catch_line":"Provision of firefighting services","url":"\/27-6.02\/","token":"27\/2\/1\/27-6.02","metadata":false},{"id":70855,"structure_id":13506,"section_number":"27-6.1","catch_line":"Establishment of fire department; chief, officers, and employees","url":"\/27-6.1\/","token":"27\/2\/1\/27-6.1","metadata":false},{"id":83645,"structure_id":13506,"section_number":"27-6.2","catch_line":"Applicant preemployment information with fire departments","url":"\/27-6.2\/","token":"27\/2\/1\/27-6.2","metadata":false},{"id":78046,"structure_id":13506,"section_number":"27-7","catch_line":"Bylaws of fire department; compensation of officers and employees; information on check stubs, time cards, etc","url":"\/27-7\/","token":"27\/2\/1\/27-7","metadata":false},{"id":67801,"structure_id":13506,"section_number":"27-8","catch_line":"Who may form a fire company; limit on number of persons in combined companies","url":"\/27-8\/","token":"27\/2\/1\/27-8","metadata":false},{"id":56841,"structure_id":13506,"section_number":"27-8.1","catch_line":"Repealed","url":"\/27-8.1\/","token":"27\/2\/1\/27-8.1","metadata":false},{"id":80425,"structure_id":13506,"section_number":"27-9","catch_line":"Organization of fire company","url":"\/27-9\/","token":"27\/2\/1\/27-9","metadata":false}],"previous_section":{"id":61677,"structure_id":13506,"section_number":"27-23","catch_line":"Repealed","url":"\/27-23\/","token":"27\/2\/1\/27-23","metadata":false},"next_section":{"id":83173,"structure_id":13506,"section_number":"27-23.10","catch_line":"Ordinances to effectuate purposes of \u00a7 27-23.9","url":"\/27-23.10\/","token":"27\/2\/1\/27-23.10","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/27-23.1\/","history_text":"<p>This law was first created in 1970. The record of its establishment is cataloged in chapter 187 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 1970 \u201cActs\u201d aren\u2019t available online. It has been modified 9 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 1972, chapter 252; in 1977, chapter 326; in 1978, chapter 682; in 1985, chapter 343; in 1993, chapter 915; in 2001, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0111\">111<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?011+ful+CHAP0142\">142<\/a>; in 2007, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0813\">813<\/a>; in 2015, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?151+ful+CHAP0502\">502<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?151+ful+CHAP0503\">503<\/a>; in 2023, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?231+ful+CHAP0560\">560<\/a>.<\/p>","references":[{"id":70342,"section_number":"27-23.2","catch_line":"Advances by city or county to fire zone or district","order_by":null,"url":"\/27-23.2\/"},{"id":59783,"section_number":"27-23.3","catch_line":"Reimbursement for advances","order_by":null,"url":"\/27-23.3\/"},{"id":77638,"section_number":"27-23.5","catch_line":"Exclusion of certain areas from fire zones or districts and exemption of such areas from certain levies","order_by":null,"url":"\/27-23.5\/"}],"refers_to":false,"permalink":{"id":190097,"object_type":"law","relational_id":57518,"identifier":"27-23.1","token":"27\/2\/1\/27-23.1","url":"\/27-23.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/27-23.1\/","token":"27\/2\/1\/27-23.1","dublin_core":{"Title":"Establishment of fire zones or districts; tax levies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 27-23.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The governing bodies of the several cities or counties of the Commonwealth may create and establish, by designation on a map of the city or county showing current, official parcel boundaries, or by any other description which is legally sufficient for the conveyance of property or the creation of parcels, fire zones or districts in such cities or counties, within which may be located and established one or more <span class=\"dictionary\">fire departments<\/span>, to be equipped with apparatus for fighting fires and protecting property and human life within such zones or districts from loss or damage by fire, illness or injury.\n\t\tIn the event of the creation of such zones or districts in any city or county, the city or county governing body may acquire, in the name of the city or county, real or personal property to be devoted to the uses aforesaid, and shall prescribe rules and regulations for the proper management, control, and conduct thereof. Such governing body shall also have authority to <span class=\"dictionary\">contract<\/span> with, or secure the services of, any individual corporation, organization, or municipal corporation, or any volunteer firefighters for such fire protection as may be required.\n\t\tTo raise funds for the purposes aforesaid, the governing body of any city or county in which such zones or districts are established may <span class=\"dictionary\">levy<\/span> annually a tax on the assessed value of all property real and personal within such zones or districts, subject to local taxation, which tax shall be extended and collected as other city or county taxes are extended and collected. In any city or county having a population between 25,000 and 25,500, the maximum rate of tax under this section shall be $0.30 on $100 of assessed value.\n\t\tThe amount realized from such <span class=\"dictionary\">levy<\/span> shall be kept separate from all other moneys of the city or county and shall be applied to no other purpose than the maintenance and operation of the <span class=\"dictionary\">fire departments<\/span> and companies established under the provisions of this section.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nESTABLISHMENT OF FIRE ZONES OR DISTRICTS; TAX LEVIES (\u00a7 27-23.1)\n\nThe governing bodies of the several cities or counties of the Commonwealth may\ncreate and establish, by designation on a map of the city or county showing\ncurrent, official parcel boundaries, or by any other description which is\nlegally sufficient for the conveyance of property or the creation of parcels,\nfire zones or districts in such cities or counties, within which may be located\nand established one or more fire departments, to be equipped with apparatus for\nfighting fires and protecting property and human life within such zones or\ndistricts from loss or damage by fire, illness or injury.\n\t\tIn the event of the creation of such zones or districts in any city or county,\nthe city or county governing body may acquire, in the name of the city or\ncounty, real or personal property to be devoted to the uses aforesaid, and shall\nprescribe rules and regulations for the proper management, control, and conduct\nthereof. Such governing body shall also have authority to contract with, or\nsecure the services of, any individual corporation, organization, or municipal\ncorporation, or any volunteer firefighters for such fire protection as may be\nrequired.\n\t\tTo raise funds for the purposes aforesaid, the governing body of any city or\ncounty in which such zones or districts are established may levy annually a tax\non the assessed value of all property real and personal within such zones or\ndistricts, subject to local taxation, which tax shall be extended and collected\nas other city or county taxes are extended and collected. In any city or county\nhaving a population between 25,000 and 25,500, the maximum rate of tax under\nthis section shall be $0.30 on $100 of assessed value.\n\t\tThe amount realized from such levy shall be kept separate from all other\nmoneys of the city or county and shall be applied to no other purpose than the\nmaintenance and operation of the fire departments and companies established\nunder the provisions of this section.\n\nHISTORY: 1970, c. 187; 1972, c. 252; 1977, c. 326; 1978, c. 682; 1985, c. 343;\n1993, c. 915; 2001, cc. 111, 142; 2007, c. 813; 2015, cc. 502, 503; 2023, c.\n560.","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}}