Chap. 21.—An ACT to amend and re-enact section 262 of the Tax Code of
Virginia, and to repeal chapter 44 of the acts of assembly of 1926, requiring
permits to be obtained for construction, repair or improvement of buildings
in certain counties, and all acts amendatory thereof. [H B 22]

Approved February 18, 1930

1. Be it enacted by the general assembly of Virginia, That sec-
tion two hundred and sixty-two of the tax Code of Virginia, be
amended and re-enacted so as to read as follows:

Section 262. No person, firm or corporation shall, in any county
adjoining two or more cities having a combined population of fifty
thousand and less than seventy-five thousand inhabitants, according to
the United States census, commence the construction, repair or im-
provement of any building or structure permanently annexed to the
freehold, and to cost two hundred dollars or more, until there shall
have been first obtained from the commissioner of the revenue of said
county a permit in writing, signed by the said commissioner of the
revenue, in which permit the kind and character of the work thereby
authorized, and the estimated cost thereof, shall be described with
reasonable certainty.

The fee for each such permit shall be fifty cents, which shall be
paid to the commissioner of revenue by the person to whom such
permit 1s issued.

Any person, firm or corporation violating this act shall be guilty
of a misdemeanor, and, on conviction, fined not less than five dollars,
nor more than one hundred dollars.

2. Chapter forty-four of the acts of assembly of nineteen hun-
dred and twenty-six, entitled an act requiring permits to be obtained
for the construction, repair or improvement of buildings or struc-
tures in counties having a density of population of more than three
hundred per square mile, according to the United States census, and
all acts amendatory thereof, are hereby repealed.