Chap. 4.—An ACT to amend and re-enact Section 262 of the Tax Code of
Virginia, as heretofore amended, in relation to permits for the construction,
repair and improvement of buildings and structures in certain counties.

[fH B 72]
Approved February 18, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion two hundred and sixty-two of the Tax Code of Virginia, as here-
tofore 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 or more, but less than seventy-five thousand, according
to the United States census, or in any county having a population of
not less than twenty thousand nor more than forty thousand, adjoin-
ing two or more cities lying within this State. one of which shall have
a population of one hundred and seventy thousand or more, or in
any county having a density of population of four hundred and
seventy-five or more per square mile, or in any county having a
population in excess of fifty-eight thousand, 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 and fifty 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 there-
by authorized, and the estimated cost thereof, shall be described with
reasonable certainty. ,

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