<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>348357</law_id><section_number>15.2-3912</section_number><catch_line>Optional charter provisions</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="46" identifier="15.2">Counties, Cities and Towns</unit><unit label="subtitle" level="2" order_by="3" identifier="III">Boundary Adjustments and Changes of Status of Counties, Cities and Towns</unit><unit label="chapter" level="3" order_by="10" identifier="39">Transition of Counties to Cities</unit></structure><text>
						<section><p>Any charter adopted pursuant to this chapter may include any of the following provisions:</p></section>
						<section id="1"><p><span class="prefix-number">1.</span> The rate of tax on real property in any territory which is a part of the proposed <span class="dictionary">city</span> shall be lower than in other territory of the proposed <span class="dictionary">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. <a id="paragraph-1298933" class="section-permalink" href="https://vacode.org/15.2-3912/#1"><i class="fa fa-link"/></a></p></section>
						<section id="2"><p><span class="prefix-number">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 <span class="dictionary">city</span> and shall be for the purpose of repaying existing indebtedness chargeable to such area prior to the <span class="dictionary">county</span> becoming a <span class="dictionary">city</span>. <a id="paragraph-1298934" class="section-permalink" href="https://vacode.org/15.2-3912/#2"><i class="fa fa-link"/></a></p></section>
						<section id="3"><p><span class="prefix-number">3.</span> There shall be a new election of officers for the <span class="dictionary">city</span> whose election and qualification shall terminate the terms of office of the officers of the former <span class="dictionary">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. <a id="paragraph-1298935" class="section-permalink" href="https://vacode.org/15.2-3912/#3"><i class="fa fa-link"/></a></p></section>
						<section id="4"><p><span class="prefix-number">4.</span> The tax rate on all property of the same class within the <span class="dictionary">city</span> shall be uniform. However, the <span class="dictionary">governing body</span> of the <span class="dictionary">city</span> shall have power to <span class="dictionary">levy</span> a higher tax in such areas of the <span class="dictionary">city</span> that desire additional or more complete services of government than are desired in the <span class="dictionary">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 <span class="dictionary">county</span>. <a id="paragraph-1298936" class="section-permalink" href="https://vacode.org/15.2-3912/#4"><i class="fa fa-link"/></a></p></section></text><history>1979, c. 85, &#xA7; 15.1-977.13:1; 1997, c. 587.</history><metadata></metadata></law>
