                                 CODE OF VIRGINIA

ESTABLISHMENT OF FIRE ZONES OR DISTRICTS; TAX LEVIES (§ 27-23.1)

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.
		In 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.
		To 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.
		The 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.

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.