Levy

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This is Article 9 of the Code of Virginia, titled “Levy.” It is part of Chapter 32 “Real Property Tax”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 2 sections.

§ 58.1-3320 Taxes to be extended on basis of assessment
§ 58.1-3321 Effect on rate when assessment results in tax increase; public hearings; referendum