                                 CODE OF VIRGINIA

OPTIONAL CHARTER PROVISIONS (§ 15.2-3912)

Any charter adopted pursuant to this chapter may include any of the following
provisions:

1. The rate of tax on real property in any territory which is a part of the
proposed city shall be lower than in other territory of the proposed city for a
period of five years, provided that any difference between such rates of
taxation shall bear a reasonable relationship to differences in
nonrevenue-producing governmental services giving land urban character which are
furnished in such territories.

2. A special tax may be levied on real property for a period not exceeding
twenty years in any area specified in the charter. The special tax may be
different from and in addition to the general tax rate throughout the entire
city and shall be for the purpose of repaying existing indebtedness chargeable
to such area prior to the county becoming a city.

3. There shall be a new election of officers for the city whose election and
qualification shall terminate the terms of office of the officers of the former
county. However, no new election need be held for offices required to be
continued by the Constitution, nor for any other office for which a new election
is deemed unnecessary.

4. The tax rate on all property of the same class within the city shall be
uniform. However, the governing body of the city shall have power to levy a
higher tax in such areas of the city that desire additional or more complete
services of government than are desired in the city as a whole. The proceeds of
the higher tax shall be segregated and expended in the areas in which raised.
Such higher tax rate shall not be levied for school, police or general
government services but only for those services which prior to the transition
were not offered in the whole of the former county.

HISTORY: 1979, c. 85, § 15.1-977.13:1; 1997, c. 587.