CODE OF VIRGINIA

OPTIONAL CHARTER PROVISIONS (§ 15.2-3912)

Any charter adopted pursuant to this chapter may include any of the following
provisions:

   1.  The rate of tax on real property in any territory which is a part of the
   proposed city shall be lower than in other territory of the proposed city for
   a period of five years, provided that any difference between such rates of
   taxation shall bear a reasonable relationship to differences in
   nonrevenue-producing governmental services giving land urban character which
   are furnished in such territories.

   2.  A special tax may be levied on real property for a period not exceeding
   twenty years in any area specified in the charter. The special tax may be
   different from and in addition to the general tax rate throughout the entire
   city and shall be for the purpose of repaying existing indebtedness chargeable
   to such area prior to the county becoming a city.

   3.  There shall be a new election of officers for the city whose election and
   qualification shall terminate the terms of office of the officers of the
   former county. However, no new election need be held for offices required to
   be continued by the Constitution, nor for any other office for which a new
   election is deemed unnecessary.

   4.  The tax rate on all property of the same class within the city shall be
   uniform. However, the governing body of the city shall have power to levy a
   higher tax in such areas of the city that desire additional or more complete
   services of government than are desired in the city as a whole. The proceeds
   of the higher tax shall be segregated and expended in the areas in which
   raised. Such higher tax rate shall not be levied for school, police or general
   government services but only for those services which prior to the transition
   were not offered in the whole of the former county.

HISTORY: 1979, c. 85, § 15.1-977.13:1; 1997, c. 587.