Chap. 371.—An ACT to amend and re-enact Section 262 of the Tax Code of Virginia,

as heretofore amended, in relation to permits for the construction, repair and
improvement of buildings and structures in certain counties. [S B 327]

Approved April 1, 1940

1. Be it enacted by the General Assembly of Virginia, That
section two hundred and sixty-two of the Tax Code of Virginia, as
heretofore amended, be amended and re-enacted so as to read as
ollows:

Section 262. No person, firm or corporation shall, in any county
adjoining two or more cities having a combined population of twenty-
five thousand or more, but less than seventy-five thousand, according
to the last preceding United States census, or in any county having a
population of not less than twenty thousand nor more than forty
thousand, according to such census, adjoining two or more cities
lying within this State, one of which shall have a population of one
hundred and seventy thousand or more, according to such census, or
in any county having a density of population of four hundred and
seventy-five or more per square mile, or in any county having a
population in excess of fifty-eight thousand, according to the last
preceding United States census, or in any county containing not less
than forty and not more than sixty square miles of high land above
low water mark, commence the construction, repair or improvement
of any building or structure permanently annexed to the freehold, and
to cost two hundred and fifty dollars or more, until there shall have
been first obtained from the commissioner of the revenue of said
county a permit in writing signed by the said commissioner of the
revenue, in which permit the kind and character of the work thereby
authorized, and the estimated cost thereof, shall be described with
reasonable certainty.

Any person, firm or corporation violating this section shall be
guilty of a misdemeanor, and, on conviction, fined not less than five
dollars, nor more than one hundred dollars.