Chap. 79.—An ACT to amend and re-enact Section 657 of the Code of Virginia, as
amended, relating to making of annual estimate of expenses of operation of
public schools and levies therefor. [H 197]

Approved February 28, 1944

Be it enacted by the General Assembly of Virginia:

1. That section six hundred fifty-seven of the Code of Virginia, as
amended, be amended and re-enacted, as follows:

Section 657. It shall be the duty of the division superintendent of
schools, on or before the first day of April of each year, to prepare, with
the advice of the school board, an estimate of the amount of money which
will be needed during the next scholastic year, for the support of the
public schools of the county or city. These estimates shall be prepared
on forms furnished by the State Board of Education, approved by the
Director of the Budget and the Comptroller, and shall set up the amount
of money necessary for overhead charges, for instruction, for operation,
for maintenance, for a reserve fund to purchase new school buses when
same become available to replace obsolete or worn-out equipment, for
auxiliary agencies, for miscellaneous, and for permanent capitalization
and such other headings or items as may be necessary. ‘The estimate so
made shall clearly show all necessary details in order that the governing
body and the taxpayers of the county or of the city, may be well informed
as to every item of the estimate. On a basis of this estimate, the division
superintendent of schools shall request the governing body of the county
or city to fix such school levy as will net an amount of money necessary
for the operation of the schools; or in lieu of such levy to make a cash
appropriation from the general county or city levy for operation of the
schools. Neither the governing body of the county or the city can de-
crease at any time in a school term the amount appropriated by such gov-
erning body for schools for such term, except by the same percentage
of reduction as all other appropriations are reduced, but this provision
shall not apply to fixed obligations, and the interest thereon, created by
bond issues or by written contracts calling for regular or installment
payments. If the governing body refuse to lay such a levy or make such
cash appropriation as is recommended and requested by the division sup-
erintendent, then, on a petition of not less than twenty per centum of the
qualified voters of the county or city qualified to vote, requesting the
same, the circuit court of the county or corporation court of the city or
the judge thereof in vacation may, in its or his discretion, order an elec-
tion by the people of the county or city to be held during the month ot

June, to determine whether such levy or cash appropriation in lieu of
such levy shall or shall not be fixed, provided that in those counties and
cities in which a school levy is made the election shall be limited to the
question as to whether or not such levy shall be increased.

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