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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>77638</law_id><section_number>27-23.5</section_number><catch_line>Exclusion of certain areas from fire zones or districts and exemption of such areas from certain levies</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="27">Fire Protection</unit><unit label="chapter" level="2" order_by="1" identifier="2">Fire/Ems Departments and Fire/Ems Companies</unit><unit label="article" level="3" order_by="1" identifier="1">Provisions Applicable to Counties, Cities and Towns</unit></structure><text>
						<section><p>The governing body of any city or county having a fire zone or district created under the provisions of &#xA7;&#xA0;<a class="law" title="Establishment of fire zones or districts; tax levies" href="/27-23.1/">27-23.1</a>, prior to June 1 of any calendar year, may alter the boundaries of such fire zone or district for the purpose of excluding an area of any such fire zone or district that is also within the boundaries of a sanitary district providing fire protection services or under <span class="dictionary">contract</span> to a sanitary district providing fire protection services.
		Any area excluded from a fire zone or district as provided by this section shall not be subject to the <span class="dictionary">levy</span> set forth in &#xA7;&#xA0;<a class="law" title="Establishment of fire zones or districts; tax levies" href="/27-23.1/">27-23.1</a> for the year such area is excluded.</p></section></text><history>1970, c. 187; 1985, c. 343; 2001, c. 142; 2015, cc. 502, 503.</history><metadata></metadata></law>
