CODE OF VIRGINIA

LEVIES (§ 33.2-701)

For the purpose of this section, “district” means a magisterial,
sanitary, or other special district created by the governing body of a county
for the levy of road taxes.The governing bodies of the counties shall not make
any levy of county or district road taxes or contract any further indebtedness
for the construction, maintenance, or improvement of highways; however, the
governing bodies of the counties shall continue to make county or district
levies, as the case may be, upon all real and personal property subject to local
taxation, in such county or magisterial district, and not embraced within the
corporate limits of any town that maintains its own streets and is exempt from
county and district road taxes unless the citizens of such towns voted on the
question of issuing county or district road bonds, sufficient only to provide
for the payment of any bonded or other indebtedness and for the interest
contracted thereon that may be outstanding as an obligation of any county or
district contracted for road purposes or for the sinking fund for the retirement
of any bonded indebtedness established for county or district road purposes.

HISTORY: Code 1950, § 33-138; 1964, c. 376; 1968, c. 368; 1970, c. 322, §
33.1-225; 2007, c. 813; 2014, c. 805.