{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-3912.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-3912.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-3912.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-3912.html"}],"law_id":348357,"edition_id":2,"section_id":348357,"structure_id":49960,"section_number":"15.2-3912","catch_line":"Optional charter provisions","history":"1979, c. 85, \u00a7 15.1-977.13:1; 1997, c. 587.","full_text":"Any charter adopted pursuant to this chapter may include any of the following provisions:\n\n1\n\nThe 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.\n\n2\n\nA 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.\n\n3\n\nThere 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.\n\n4\n\nThe 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.\n\n","order_by":null,"text":{"0":{"id":1298932,"text":"Any charter adopted pursuant to this chapter may include any of the following provisions:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1298933,"text":"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.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1298934,"text":"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.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":1298935,"text":"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.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":1298936,"text":"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.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"ancestry":[{"id":49960,"edition_id":2,"name":"Transition of Counties to Cities","identifier":"39","label":"chapter","depth":3,"order_by":10,"parent_id":49941,"metadata":{"child_laws":20,"child_structures":0},"date_created":"2026-08-02 02:19:03","date_modified":"2026-08-02 12:29:48","permalink":{"id":1384701,"object_type":"structure","relational_id":49960,"identifier":"39","token":"15.2\/III\/39","url":"\/15.2\/III\/39\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49941,"edition_id":2,"name":"Boundary Adjustments and Changes of Status of Counties, Cities and Towns","identifier":"III","label":"subtitle","depth":2,"order_by":3,"parent_id":49831,"metadata":{"child_laws":234,"child_structures":20},"date_created":"2026-08-02 02:18:37","date_modified":"2026-08-02 12:29:43","permalink":{"id":1383921,"object_type":"structure","relational_id":49941,"identifier":"III","token":"15.2\/III","url":"\/15.2\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49831,"edition_id":2,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":46,"parent_id":null,"metadata":{"child_laws":2297,"child_structures":225},"date_created":"2026-08-02 02:16:22","date_modified":"2026-08-02 12:29:22","permalink":{"id":1378281,"object_type":"structure","relational_id":49831,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":348345,"structure_id":49960,"section_number":"15.2-3900","catch_line":"Transition authorized","url":"\/15.2-3900\/","token":"15.2\/III\/39\/15.2-3900","metadata":false},{"id":348346,"structure_id":49960,"section_number":"15.2-3901","catch_line":"Ordinance petitioning court to declare eligibility","url":"\/15.2-3901\/","token":"15.2\/III\/39\/15.2-3901","metadata":false},{"id":348347,"structure_id":49960,"section_number":"15.2-3902","catch_line":"Moratorium on annexation suits pending transition to city","url":"\/15.2-3902\/","token":"15.2\/III\/39\/15.2-3902","metadata":false},{"id":348348,"structure_id":49960,"section_number":"15.2-3903","catch_line":"Notice of motion; service and publication; answer","url":"\/15.2-3903\/","token":"15.2\/III\/39\/15.2-3903","metadata":false},{"id":348349,"structure_id":49960,"section_number":"15.2-3904","catch_line":"Parties","url":"\/15.2-3904\/","token":"15.2\/III\/39\/15.2-3904","metadata":false},{"id":348350,"structure_id":49960,"section_number":"15.2-3905","catch_line":"Time limit for intervenors; publication of order","url":"\/15.2-3905\/","token":"15.2\/III\/39\/15.2-3905","metadata":false},{"id":348351,"structure_id":49960,"section_number":"15.2-3906","catch_line":"Pretrial conference; matters considered","url":"\/15.2-3906\/","token":"15.2\/III\/39\/15.2-3906","metadata":false},{"id":348352,"structure_id":49960,"section_number":"15.2-3907","catch_line":"Hearing and decision by court","url":"\/15.2-3907\/","token":"15.2\/III\/39\/15.2-3907","metadata":false},{"id":348353,"structure_id":49960,"section_number":"15.2-3908","catch_line":"Assistance of state agencies","url":"\/15.2-3908\/","token":"15.2\/III\/39\/15.2-3908","metadata":false},{"id":348354,"structure_id":49960,"section_number":"15.2-3909","catch_line":"Appeals","url":"\/15.2-3909\/","token":"15.2\/III\/39\/15.2-3909","metadata":false},{"id":348355,"structure_id":49960,"section_number":"15.2-3910","catch_line":"Charter commission; appointment; compensation","url":"\/15.2-3910\/","token":"15.2\/III\/39\/15.2-3910","metadata":false},{"id":348356,"structure_id":49960,"section_number":"15.2-3911","catch_line":"Charter provisions generally","url":"\/15.2-3911\/","token":"15.2\/III\/39\/15.2-3911","metadata":false},{"id":348357,"structure_id":49960,"section_number":"15.2-3912","catch_line":"Optional charter provisions","url":"\/15.2-3912\/","token":"15.2\/III\/39\/15.2-3912","metadata":false},{"id":348358,"structure_id":49960,"section_number":"15.2-3913","catch_line":"Public hearing on charter; notice and publication; adoption of charter by governing body","url":"\/15.2-3913\/","token":"15.2\/III\/39\/15.2-3913","metadata":false},{"id":348359,"structure_id":49960,"section_number":"15.2-3914","catch_line":"Rejection or adoption of charter at election","url":"\/15.2-3914\/","token":"15.2\/III\/39\/15.2-3914","metadata":false},{"id":348360,"structure_id":49960,"section_number":"15.2-3915","catch_line":"Transition of county to independent city requires no action of town council","url":"\/15.2-3915\/","token":"15.2\/III\/39\/15.2-3915","metadata":false},{"id":348361,"structure_id":49960,"section_number":"15.2-3916","catch_line":"Creation of townships; effect on town charters; right of certain townships to obtain city status","url":"\/15.2-3916\/","token":"15.2\/III\/39\/15.2-3916","metadata":false},{"id":348362,"structure_id":49960,"section_number":"15.2-3917","catch_line":"Certain cities not affected by chapter","url":"\/15.2-3917\/","token":"15.2\/III\/39\/15.2-3917","metadata":false},{"id":348363,"structure_id":49960,"section_number":"15.2-3918","catch_line":"Optional status of streets","url":"\/15.2-3918\/","token":"15.2\/III\/39\/15.2-3918","metadata":false},{"id":348364,"structure_id":49960,"section_number":"15.2-3919","catch_line":"Legislative, etc., district and judicial circuit not affected","url":"\/15.2-3919\/","token":"15.2\/III\/39\/15.2-3919","metadata":false}],"previous_section":{"id":348356,"structure_id":49960,"section_number":"15.2-3911","catch_line":"Charter provisions generally","url":"\/15.2-3911\/","token":"15.2\/III\/39\/15.2-3911","metadata":false},"next_section":{"id":348358,"structure_id":49960,"section_number":"15.2-3913","catch_line":"Public hearing on charter; notice and publication; adoption of charter by governing body","url":"\/15.2-3913\/","token":"15.2\/III\/39\/15.2-3913","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-3912\/","history_text":"

This law was first created in 1979. The record of its establishment is cataloged in chapter 85 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1979 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1997, chapter 587<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1384751,"object_type":"law","relational_id":348357,"identifier":"15.2-3912","token":"15.2\/III\/39\/15.2-3912","url":"\/15.2-3912\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-3912\/","token":"15.2\/III\/39\/15.2-3912","dublin_core":{"Title":"Optional charter provisions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-3912","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any charter adopted pursuant to this chapter may include any of the following provisions:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The rate of tax on real property in any territory which is a part of the proposed city<\/span> shall be lower than in other territory of the proposed city<\/span> 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> 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<\/span> and shall be for the purpose of repaying existing indebtedness chargeable to such area prior to the county<\/span> becoming a city<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> There shall be a new election of officers for the city<\/span> whose election and qualification shall terminate the terms of office of the officers of the former county<\/span>. 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The tax rate on all property of the same class within the city<\/span> shall be uniform. However, the governing body<\/span> of the city<\/span> shall have power to levy<\/span> a higher tax in such areas of the city<\/span> that desire additional or more complete services of government than are desired in the city<\/span> 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<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nOPTIONAL CHARTER PROVISIONS (\u00a7 15.2-3912)\n\nAny charter adopted pursuant to this chapter may include any of the following\nprovisions:\n\n1. The rate of tax on real property in any territory which is a part of the\nproposed city shall be lower than in other territory of the proposed city for a\nperiod of five years, provided that any difference between such rates of\ntaxation shall bear a reasonable relationship to differences in\nnonrevenue-producing governmental services giving land urban character which are\nfurnished in such territories.\n\n2. A special tax may be levied on real property for a period not exceeding\ntwenty years in any area specified in the charter. The special tax may be\ndifferent from and in addition to the general tax rate throughout the entire\ncity and shall be for the purpose of repaying existing indebtedness chargeable\nto such area prior to the county becoming a city.\n\n3. There shall be a new election of officers for the city whose election and\nqualification shall terminate the terms of office of the officers of the former\ncounty. However, no new election need be held for offices required to be\ncontinued by the Constitution, nor for any other office for which a new election\nis deemed unnecessary.\n\n4. The tax rate on all property of the same class within the city shall be\nuniform. However, the governing body of the city shall have power to levy a\nhigher tax in such areas of the city that desire additional or more complete\nservices of government than are desired in the city as a whole. The proceeds of\nthe higher tax shall be segregated and expended in the areas in which raised.\nSuch higher tax rate shall not be levied for school, police or general\ngovernment services but only for those services which prior to the transition\nwere not offered in the whole of the former county.\n\nHISTORY: 1979, c. 85, \u00a7 15.1-977.13:1; 1997, c. 587.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}