                                 CODE OF VIRGINIA

WHEN BOARDS OF SUPERVISORS TO FIX AND ORDER COUNTY AND DISTRICT TAXES; FUNDS NOT
AVAILABLE, ALLOCATED, ETC., UNTIL APPROPRIATED (§ 58.1-3001)

The governing body of each county shall, at its regular meeting in the month of
January in each year, or as soon thereafter as practicable not later than a
regular or called meeting in June, fix the amount of the county and district
taxes for the current year. Any such governing body may provide that if any
taxpayer owns tangible personal property of such small value that the local
levies thereon for the year result in a tax of less than fifteen dollars, such
tax may be collected as provided by ordinance or such property may be omitted
from the personal property book and no assessment made thereon.
		The imposition of taxes or the collection of such taxes shall not constitute
an appropriation nor an obligation or duty to appropriate any funds for any
purpose, expenditure or contemplated expenditure. No part of the funds raised by
the general county taxes shall be considered available, allocated or expended
for any purpose until there has been an appropriation of funds for that
expenditure or purpose by the governing body either annually, semiannually,
quarterly, or monthly. There shall be no mandatory duty upon the governing body
of any county to appropriate any funds raised by general county taxes except to
pay the principal and interest on bonds and other legal obligations of the
county or district and to pay obligations of the county or its agencies and
departments arising under contracts executed or approved by the governing body,
unless otherwise specifically provided by statute. Any funds collected and not
expended in any fiscal year shall be carried over to the succeeding fiscal years
and shall be available for appropriation for any governmental purposes in those
years.

HISTORY: Code 1950, § 58-839; 1950, p. 416; 1952, c. 423; 1958, c. 35; 1959,
Ex. Sess., c. 52; 1984, c. 675; 1988, c. 430; 1989, c. 81; 1994, c. 252.