Chap. 33.—An ACT .to amend and re-enact section 262 of the Tax Code of
Virginia, as heretofore amended, relating to permits for the construction,
repair and improvement of buildings and structures in certain counties.

[H B 92]
Approved February 17, 1936

1. Be it enacted by the General Assembly of Virginia, That section
two hundred and sixty-two of the Tax Code of Virginia, as heretofore
amended, 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 twenty-
five thousand and less than seventy-five thousand inhabitants, accord-
ing to the United States census and in counties having a population
of not less than twenty thousand nor more than forty thousand
inhabitants and adjoining two or more cities lying within this State
and one of which cities having a population of one hundred and
seventy thousand or more inhabitants, according to the United States
census, commence the construction, repair or improvement 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 writ-
ing signed by the said commissioner of the revenue, in which permit
the kind and character of the work thereby authorized, and the esti-
mated cost thereof, shall be described with reasonable certainty.

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.