Chap. 510.—An ACT to amend chapter 120 of the Code of Virginia, which
chapter is in relation to the extension or contraction of corporate limits of
cities and towns, by the addition thereto of a new section to be numbered
2958-a. [H B 314]

Approved March 25, 1926.

1. Beit enacted by the general assembly of Virginia, That chap-
ter one hundred and twenty of the Code of Virginia be, and it is hereby
amended by the addition thereto of a new section to be numbered
twenty-nine hundred and fifty-eight-a, which new section is as follows:

Section 2958-a. Upon a petition filed in the circuit court of the
city by the city council of the city which is seeking relief, the said
court shall have the authority and be vested with the power to enter
a decree permitting the city council to increase the tax rate at any time
within five years from the date of any annexation heretofore made
upon the lands and other property situated thereon and other busi-
nesses conducted upon these lands annexed to the city without the
city setting aside a sum equal to twelve per centum (12%) of the
assessed value of the said lands at the time of annexation for permanent
improvement thereon, and the court may, in said decree, empower the
city to use said taxes for general governmental and administrative
purposes, provided the said city filing the petition be a city of the first
class and has heretofore annexed territory at one time greater in area
and taxable property value than that which existed in the city prev-
ious to the annexation.

The petition shall be filed by the city council in the name of the
city and shall make party defendants thereto all of the taxpayers in
said annexed area upon whom service shall be had by a notice pub-
lished for ten days in some newspaper having general circulation in
said city, which notice shall state the time when said order or decree
permitting the increase in the assessment shall be asked and the maxi-
mum tax rate sought to be established. Any taxpayer in said an-
nexed area may appear and make such defenses as he may deem proper
to the prayer of the petition.

The case shall, after the notice has been published for ten days and
returned and filed in court, be set for hearing by the court, éither in
term time or vacation, and upon the trial of the same, the city shall
be the plaintiff and the taxpayers of the annexed area the defendant,
and upon the trial of the same the following facts shall be jurisdic-
tional:

(1) That the plaintiff is a city of the first class.

(2) That the area in which the tax rate is sought to be increased
is greater in geographical extent than the city which annexed it was
previous; to annexation.

(3) That the annexed area is greater in taxable value than the
city which annexed it was at the time of annexation, and the books
of the land assessor shall be conclusive evidence as to the amount of
taxable values in the two areas at the time of annexation.

Whenever the court hearing the case shall find the existence of the
jurisdictional facts and is further of the opinion that it is for the best
interests of the city seeking the relief that the tax rate on the annexed
area be increased, it shall enter an order or decree permitting the city
council to do so, prescribing the maximum rate. No appeal, writ of
error, or supersedeas shall be granted to the decree of the circuit court,
which shall be final upon all matters therein determined. Provided,
however, that the provisions of this act shall apply only to annexations
which have heretofore been completed and shall not apply to any
future annexations.