                                 CODE OF VIRGINIA

LEVY AND EXPENDITURE OF TAXES IN CERTAIN COUNTIES; VALIDATION OF EXPENDITURES
(§ 21-118.3)

In addition to the powers granted in § 21-118 of the Code of Virginia, the
governing body of any county having a population in excess of 30,000 but not in
excess of 35,000 and containing two cities of the first class, in which a
sanitary district has been created pursuant to the provisions of this article,
may levy and collect an annual tax upon all the property in such sanitary
district subject to local taxation to pay the whole or any part of the cost of
construction of a sewerage and/or water supply system in such district and to
pay the costs of preliminary engineering surveys and other expenses in
connection with the construction of any such system.
		Such governing body may expend funds from the general county levy to pay the
costs for which taxes are hereinabove authorized to be levied in anticipation of
the collection of such taxes. Should it be determined that a sewerage and/or
water supply system in such district is not feasible, or for any other reason
should the same not be constructed, the governing body of said county, after the
creation of such district has been ordered, may levy and collect an annual tax
upon all the property within the boundaries of such sanitary district subject to
local taxation, to reimburse the county&#8217;s general levy fund for any
expenditures advanced therefrom in connection with engineering surveys and other
expenses in and about the creation of any such district. Any such expenditure
made prior to April 3, 1952, is hereby validated.

HISTORY: 1952, c. 555.