Chap. 99.—An ACT authorizing the boards of supervisors of counties and
councils of cities and towns to adopt the classification of the several
subjects of taxation as the same are now or hereafter may be classified
for the purposes of taxation by the State, and, in their discretion, to
impose different rates upon one or more of such classes of property
when levying taxes for their purposes. (S. B. 102)

Approved March 15, 1915.

Be it enacted by the general assembly of Virginia, That the boards
of supervisors of counties, and councils of cities and towns, vested with
authority to levy taxes, be and they are hereby authorized to adopt the
classification of the several subjects of taxation as the same are now
or hereafter may be classified for purposes of taxation by the State, and
when levying taxes for their purposes are authorized to impose different
rates upon one or more of such classes of property; provided, however,
that no rate imposed shall exceed the maximum rate, if any, fixed by
law, and provided further, that nothing in this act shall authorize the
boards of supervisors of counties, or the councils of cities and towns, to
levy an additional tax on property or taxable subjects, wholly segregated
for State taxation.