{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/33.2-701.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/33.2-701.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/33.2-701.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/33.2-701.html"}],"law_id":61290,"edition_id":1,"section_id":61290,"structure_id":15116,"section_number":"33.2-701","catch_line":"Levies","history":"Code 1950, \u00a7 33-138; 1964, c. 376; 1968, c. 368; 1970, c. 322, \u00a7 33.1-225; 2007, c. 813; 2014, c. 805.","full_text":"For the purpose of this section, “district” means a magisterial, sanitary, or other special district created by the governing body of a county for the levy of road taxes.\n\t\tThe governing bodies of the counties shall not make any levy of county or district road taxes or contract any further indebtedness for the construction, maintenance, or improvement of highways; however, the governing bodies of the counties shall continue to make county or district levies, as the case may be, upon all real and personal property subject to local taxation, in such county or magisterial district, and not embraced within the corporate limits of any town that maintains its own streets and is exempt from county and district road taxes unless the citizens of such towns voted on the question of issuing county or district road bonds, sufficient only to provide for the payment of any bonded or other indebtedness and for the interest contracted thereon that may be outstanding as an obligation of any county or district contracted for road purposes or for the sinking fund for the retirement of any bonded indebtedness established for county or district road purposes.","order_by":null,"text":{"0":{"id":223961,"text":"For the purpose of this section, “district” means a magisterial, sanitary, or other special district created by the governing body of a county for the levy of road taxes.\n\t\tThe governing bodies of the counties shall not make any levy of county or district road taxes or contract any further indebtedness for the construction, maintenance, or improvement of highways; however, the governing bodies of the counties shall continue to make county or district levies, as the case may be, upon all real and personal property subject to local taxation, in such county or magisterial district, and not embraced within the corporate limits of any town that maintains its own streets and is exempt from county and district road taxes unless the citizens of such towns voted on the question of issuing county or district road bonds, sufficient only to provide for the payment of any bonded or other indebtedness and for the interest contracted thereon that may be outstanding as an obligation of any county or district contracted for road purposes or for the sinking fund for the retirement of any bonded indebtedness established for county or district road purposes.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15116,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14310,"metadata":{},"date_created":"2026-06-26 03:52:15","date_modified":"2026-06-26 03:52:15","permalink":{"id":206209,"object_type":"structure","relational_id":15116,"identifier":"1","token":"33.2\/II\/7\/1","url":"\/33.2\/II\/7\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14310,"edition_id":1,"name":"Local Authority Over Highways","identifier":"7","label":"chapter","depth":3,"order_by":1,"parent_id":12830,"metadata":{},"date_created":"2026-06-26 03:47:42","date_modified":"2026-06-26 03:47:42","permalink":{"id":206207,"object_type":"structure","relational_id":14310,"identifier":"7","token":"33.2\/II\/7","url":"\/33.2\/II\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12830,"edition_id":1,"name":"Modes of Transportation: Highways, Bridges, Ferries, Rail, and Public Transportation","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12806,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":205369,"object_type":"structure","relational_id":12830,"identifier":"II","token":"33.2\/II","url":"\/33.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12806,"edition_id":1,"name":"Highways and Other Surface Transportation Systems","identifier":"33.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":204785,"object_type":"structure","relational_id":12806,"identifier":"33.2","token":"33.2","url":"\/33.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57590,"structure_id":15116,"section_number":"33.2-700","catch_line":"Transfer of highways, etc., from secondary state highway system to local authorities","url":"\/33.2-700\/","token":"33.2\/II\/7\/1\/33.2-700","metadata":false},{"id":61290,"structure_id":15116,"section_number":"33.2-701","catch_line":"Levies","url":"\/33.2-701\/","token":"33.2\/II\/7\/1\/33.2-701","metadata":false},{"id":60199,"structure_id":15116,"section_number":"33.2-702","catch_line":"Gifts received by counties for construction, maintenance, etc., of secondary highways","url":"\/33.2-702\/","token":"33.2\/II\/7\/1\/33.2-702","metadata":false},{"id":64430,"structure_id":15116,"section_number":"33.2-703","catch_line":"Funds for highways not in secondary state highway system","url":"\/33.2-703\/","token":"33.2\/II\/7\/1\/33.2-703","metadata":false},{"id":83804,"structure_id":15116,"section_number":"33.2-704","catch_line":"Agreements between localities for construction and operation of toll facilities","url":"\/33.2-704\/","token":"33.2\/II\/7\/1\/33.2-704","metadata":false}],"previous_section":{"id":57590,"structure_id":15116,"section_number":"33.2-700","catch_line":"Transfer of highways, etc., from secondary state highway system to local authorities","url":"\/33.2-700\/","token":"33.2\/II\/7\/1\/33.2-700","metadata":false},"next_section":{"id":60199,"structure_id":15116,"section_number":"33.2-702","catch_line":"Gifts received by counties for construction, maintenance, etc., of secondary highways","url":"\/33.2-702\/","token":"33.2\/II\/7\/1\/33.2-702","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/33.2-701\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1964, chapter 376; in 1968, chapter 368; in 1970, chapter 322; in 2007, chapter 813<\/a>; in 2014, chapter 805<\/a>.<\/p>","references":[{"id":60199,"section_number":"33.2-702","catch_line":"Gifts received by counties for construction, maintenance, etc., of secondary highways","order_by":null,"url":"\/33.2-702\/"},{"id":64430,"section_number":"33.2-703","catch_line":"Funds for highways not in secondary state highway system","order_by":null,"url":"\/33.2-703\/"}],"refers_to":false,"permalink":{"id":206215,"object_type":"law","relational_id":61290,"identifier":"33.2-701","token":"33.2\/II\/7\/1\/33.2-701","url":"\/33.2-701\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/33.2-701\/","token":"33.2\/II\/7\/1\/33.2-701","dublin_core":{"Title":"Levies","Type":"Text","Format":"text\/html","Identifier":"\u00a7 33.2-701","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For the purpose of this section, “district” means a magisterial, sanitary, or other special district created by the governing body of a county for the levy<\/span> of road taxes.\n\t\tThe governing bodies of the counties shall not make any levy<\/span> of county or district road taxes or contract<\/span> any further indebtedness for the construction, maintenance<\/span>, or improvement of highways<\/span>; however, the governing bodies of the counties shall continue to make county or district levies, as the case may be, upon all real and personal property subject to local taxation, in such county or magisterial district, and not embraced within the corporate limits of any town that maintains its own streets and is exempt from county and district road taxes unless the citizens of such towns voted on the question of issuing county or district road bonds<\/span>, sufficient only to provide for the payment of any bonded or other indebtedness and for the interest contracted thereon that may be outstanding as an obligation of any county or district contracted for road purposes or for the sinking fund for the retirement of any bonded indebtedness established for county or district road purposes.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLEVIES (\u00a7 33.2-701)\n\nFor the purpose of this section, “district” means a magisterial,\nsanitary, or other special district created by the governing body of a county\nfor the levy of road taxes.\n\t\tThe governing bodies of the counties shall not make any levy of county or\ndistrict road taxes or contract any further indebtedness for the construction,\nmaintenance, or improvement of highways; however, the governing bodies of the\ncounties shall continue to make county or district levies, as the case may be,\nupon all real and personal property subject to local taxation, in such county or\nmagisterial district, and not embraced within the corporate limits of any town\nthat maintains its own streets and is exempt from county and district road taxes\nunless the citizens of such towns voted on the question of issuing county or\ndistrict road bonds, sufficient only to provide for the payment of any bonded or\nother indebtedness and for the interest contracted thereon that may be\noutstanding as an obligation of any county or district contracted for road\npurposes or for the sinking fund for the retirement of any bonded indebtedness\nestablished for county or district road purposes.\n\nHISTORY: Code 1950, \u00a7 33-138; 1964, c. 376; 1968, c. 368; 1970, c. 322, \u00a7\n33.1-225; 2007, c. 813; 2014, c. 805.","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}}