Chap. 131.—An ACT to amend and re-enact Section 288 of the Tax Code of Virginia,
as heretofore amended, relating to the fixing of county and district levies by
boards of supervisors. [S B 154]

Approved March 5, 1940

1. Be it enacted by the General Assembly of Virginia, That
section two hundred and eighty-eight of the Tax Code of Virginia, as
heretofore amended, be amended and re-enacted so as to read as
follows:

Section 288. Boards of Supervisors to Fix and Order County and
District Levies.—The board of supervisors of each county shall have
power, and it shall be their duty, at their regular meeting in the
month of January in each year, or as soon thereafter as practicable,
not later than their meeting in April, to fix the amount of the county
and district levies for the current year; to order the levy on all prop-
erty within the county segregated by law for local taxation; and to
order the levy on the real estate and tangible personal property of
public service corporations based upon the assessment fixed by the
State Corporation Commission, and certified by it to the board of
supervisors, both with respect to location and valuations; provided,
that the board of supervisors of any county adjoining a city having
a population of more than thirty thousand and not more than forty
thousand, according to the last preceding United States census,
except a county having a density of population of more than five
hundred per square mile, and except any county adjoining any county
having a density of population of more than five hundred per square
mile, may fix the amount of, and order such levies not later than
their regular meeting in the month of June.

2. An emergency existing, this act shall be in force from its
passage.