                                 CODE OF VIRGINIA

CITIES AND TOWNS TO MAKE CITY AND TOWN LEVIES; FUNDS NOT AVAILABLE, ALLOCATED,
ETC., UNTIL APPROPRIATED (§ 58.1-3005)

The council of every city and town shall annually cause to be made up and
entered on its journals an account of all sums lawfully chargeable on the city
or town which ought to be paid within one year and order the imposition of taxes
in such amount as in their opinion is necessary to be raised. 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 by the
council of any city or town for any purpose, expenditure, or contemplated
expenditure. No part of the funds raised by the general city or town 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 council
either annually, semiannually, quarterly, or monthly. There shall be no
mandatory duty upon the council of any city or town to appropriate any funds
raised by general city or town taxes except to pay the principal and interest on
bonds and other legal obligations of the city or town and to pay obligations of
the city or town or its agencies and departments arising under contracts
executed or approved by the council, 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. This section shall
be applicable to all cities and towns in the Commonwealth and the provisions of
any charter of any city or town inconsistent or in conflict with this section
shall be inoperative to the extent of such inconsistency or conflict.

HISTORY: Code 1950, § 58-844; 1950, p. 317; 1959, Ex. Sess., c. 52; 1971, Ex.
Sess., c. 11; 1972, c. 340; 1984, c. 675; 1988, c. 430; 1989, c. 81; 1994, c.
252.