CHAPTER 374

An Act to authorize governing bodies of counties, cities and towns to levy
and impose taxes on a fiscal year basis of July one to June thirty, and
to change the rate of levy during the fiscal year. 'S 805)

Approved April 1, 1966

Be it enacted by the General Assembly of Virginia:

1. Notwithstanding any other provision of law, special or general, to the
contrary, the governing body of any county, city or town is authorized
and empowered to levy and impose taxes on real estate, tangible personal
property and machinery and tools, on a fiscal year basis of July one to
June thirty and is further authorized and empowered to change the rate
of any such levy during any fiscal year.

This Act shall not operate to change the tax year of a public service
company whose property is assessed by the State Corporation Commission.