CHAPTER 195

AN ACT to amend and reenact §§ 58-839 and 58-844 of the Code
of 1950 relating to county, district, city and town levies
so as to provide for certain minimum levies.

{ H 176 ]

Approved March 14, 1950

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-839 and 58-844 of the Code of 1950 be amended
and reenacted as follows:

§ 58-839. When boards of supervisors to fix and order
county and district levies —The board of supervisors or other
governing body of each county shall, at their regular meeting
in the month of January in each year, or as soon thereafter as
practicable not later than their meeting in April, fix the amount
of the county and district levies for the current year, shall order
the levy on all property within the county segregated by law
for loca] taxation, and shall order the levy on the real estate and
tangible personal property of public service corporations based
upon the assessment fixed by the State Corporation Commis-
sion, and certified by it to the board of supervisors or other
governing body, both with respect to location and valuations;
any such governing body may provide that if any taxpayer
owns tangible personal property of such small value that the
local levies thereon for the year result in a tax of less than one
dollar, such property may be omitted from the personal property
book and no assessment made thereon; provided, that the board
of supervisors or other governing body of any county adjoining
a city having a population of more than thirty thousand and
not more than forty thousand, except a county having a density
of population of more than five hundred per square mile and
except any county adjoining any county having a density of
population of more than five hundred per square mile or a
population of less than four thousand or a population of not
less than sixteen thousand three hundred and not more than
sixteen thousand six hundred, may fix the amount of and order
such levies not later than their regular meeting in the month
of June.

§ 58-844. Cities and towns to make city and town levies.—
The council of every city and town shall annually cause to be
made up and entered on their journals an account of all sums
lawfully chargeable on the city or town which ought to be paid
within one year and order a city or town levy of so much as in
their opinion is necessary to be raised in that way in addition to
what may be received for licenses and from other sources; any
such governing body may provide that if any taxpayer owns
tangible personal property of such small value that the local
levies thereon for the year result in a tax of less than one
dollar, such property may be omitted from the personal property
book and no assessment made thereon. The levy so ordered
may be upon the persons in the city or town above the age of
twenty-one years, not exempt by law from the payment of the
State capitation tax, and upon any property therein subject to
local taxation and not expressly segregated to the State for
purposes of State taxation only.
2. An emergency exists and this act is in force from its
passage.