                                 CODE OF VIRGINIA

ESTABLISHMENT OF EMERGENCY MEDICAL SERVICES ZONES OR DISTRICTS; TAX LEVIES (§
32.1-111.14:2)

The governing bodies of the several counties or cities of the Commonwealth may
create and establish, by designation on a map of the county or city showing
current, official parcel boundaries, or by any other description that is legally
sufficient for the conveyance of property or the creation of parcels, emergency
medical services zones or districts in such counties or cities within which may
be located and established one or more emergency medical services agencies for
providing emergency medical services within such zones or districts.
		In the event of the creation of such zones or districts in any county or city,
the county or city governing body may acquire, in the name of the county or
city, 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 emergency medical services agency or emergency
medical services provider for such emergency medical services as may be
required.
		To raise funds for the purposes aforesaid, the governing body of any county or
city 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 county or city taxes are extended and collected. However, any property
located in Augusta County that has qualified for an agricultural or forestal
use-value assessment pursuant to Article 4 (§ 58.1-3229 et seq.) of Chapter 32
of Title 58.1 may not be included within such a zone or district and may not be
subject to such tax. In any county or city 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 county or city and shall be applied to no other purpose than the
maintenance and operation of the emergency medical services agencies established
pursuant to this section.

HISTORY: 2015, cc. 502, 503.