Chap. 220.—An ACT to amend the Code of Virginia by adding to Chapter 33
thereof a new section numbered 698, providing for the levying of taxes and
appropriating money in counties, cities and towns for public school purposes,
and to repeal Section 698-a of the Code of Virginia, relating to the same mat-
ters. [H B 370]

Approved March 16, 1940

1. Beit enacted by the General Assembly of Virginia, That the
Code of Virginia be amended by adding to chapter thirty-three
thereof a new section numbered six hundred and ninety-eight, which
new section shall read as follows:

Section 698. Each county and each city is authorized to raise
sums by a tax on all property, subject to local taxation, of not less
than fifty cents nor more than one dollar on the one hundred dollars
of the assessed value of the property in any one year to be expended
by the local school authorities in such counties and cities in estab-
lishing, maintaining and operating such schools as in their judgment
the public welfare may require. In lieu of making such school levy,
the board of supervisors in the counties and the councils in the cities
may, in their discretion, make a cash appropriation from the general
county or general city levy of an amount not less than the sum re-
quired by the county or city school budget provided by section six
hundred and fifty-seven, approved by the board of supervisors of
the county or council of the city in no event to be less than the amount
which would result from the laying of the minimum school levy
authorized by this section for the establishment, maintenance and
operation of the schools of such county or city without the express
permission of the State Board of Education. In addition to this, the
board of supervisors of any county, or the council of any city, may
appropriate from any funds available such sums as in the judgment of
such board of supervisors of such county or council of such city may
be necessary or expedient for the establishment, maintenance and
operation of the public schools in such county or city. For capital
expenditures and for the payment of indebtedness, the board of
supervisors of counties and the council of cities, may levy a special
county tax, a special district tax or a special city tax, as the case may
be, and for existing district indebtedness created prior to September
first, nineteen hundred and thirty-six, a special district tax and a
special city tax, not exceeding twenty-five cents each on the one
hundred dollars taxable values; to be spent in the county, district,
or city where raised; except in Fairfield school district in Henrico
County where it shall not exceed thirty-five cents, and except in
North River district of Augusta County, where it shall not exceed
thirty-five cents, and except in Rich Valley and Marion magisterial
districts in Smyth County, and in Gainesville, Brentsville, Manassas,
Coles, Occoquan and Dumfries magisterial districts in Prince William
County, where it shall not exceed fifty cents, and except in all the
districts of the county of Buchanan, where it shall not exceed one
dollar on the one hundred dollars of the assessed value of property
in the magisterial or school district in any one year, to be expended
for the purpose for which the tax is laid, but no other district tax
for schools for any purpose other than herein expressly authorized
shall be laid.

Provided in the counties of Southampton, Page, Nelson and
Warren the boards of supervisors may levy such district school taxes
in the several districts of the counties for capital outlay expenditures
within the counties and for payment of past or existing district school
indebtedness as may be necessary. Provided, that in the counties of
Russell and Wise, the board of supervisors may levy such district
school taxes in the several districts of their respective counties for
capital outlay expenditures within the counties and for the payment
of district school indebtedness, as may be necessary, and such district
school taxes may also be used to pay the rent for buildings necessary
to be leased by either of said counties and used as school houses in
any district of such county, and in the county of Russell, such district
school taxes may be used to pay rent for a building located in an
adjoining county and leased by such adjoining county and Russell
County for the purpose of jointly operating a public school therein.

Provided, further, that in Bland County the board may, in addi-
tion to the twenty-five cents above provided for, levy an additional
tax not to exceed fifty-five cents on the one hundred dollars in any
or all of the magisterial districts in said county, for capital expenditure
and for the payment of indebtedness; and the said board shall have
the right and authority to transfer from any one district to any other
district, funds raised by district levies for capital expenditure and
the payment of indebtedness, and any and all such transfers of such
funds heretofore made by said board are hereby validated. Councils
in the incorporated towns in any county in the State are authorized
to levy an additional tax of not more than one dollar on the one
hundred dollars taxable values of property in said town subject to
taxation by the local town authorities, for the support and mainte-
nance of the public schools in said town or, in lieu of said levy, the
council may make a cash appropriation out of the general town levy;
provided, however, that in the county of Montgomery such county
school tax shall not be less than fifty cents nor more than one dollar
and fifteen cents; in the counties of York, Appomattox, Buckingham,
Campbell, Henrico, Wythe and Rappahannock such county school
tax shall not be less than fifty cents nor more than one dollar and
twenty-five cents; in the county of Tazewell such county school tax
shall not be less than fifty cents nor more than one dollar and twenty-
five cents for each of the years nineteen hundred and forty and nineteen
hundred and forty-one, provided that all revenue derived from that
portion of such levy which is in excess of one dollar shall be used for
the payment of the indebtedness, existing as of June thirtieth, nine-
teen hundred and forty, of the school board of the said county, and
that for the year nineteen hundred and forty-two and for each year
thereafter such county school tax shall not be less than fifty cents
nor more than one dollar as provided by general law; in the counties
of Alleghany, Buchanan, Elizabeth City, Nottoway, Princess Anne,
Prince Edward, Giles, Fluvanna, Botetourt, Warren, Northumberland,
and Lancaster such county school tax shall not be less than fifty
cents nor more than one dollar and fifty cents; in the counties of
Amherst, Bland, Southampton, Craig, Isle of Wight and Russell
such tax shall not be less than fifty cents nor more than one dollar
and seventy-five cents; in the counties of Floyd, Lee and Scott such
tax shall not be less than fifty cents nor more than two dollars, and
in the counties of Westmoreland and Dickenson such tax shall not
be less than fifty cents nor more than two dollars and twenty-five
cents on the one hundred dollars of the assessed value of property in
such counties, subject to local taxation; and provided, further, that
nothing herein contained shall otherwise repeal any part of any
special act applicable solely to Dickenson County, or any special
act or acts previously passed and now in force relating to other coun-
ties, and provided, further, that in the county of Wise and in the
county of Arlington, the board of supervisors may levy such county
and district school taxes as they may deem necessary and expedient,
notwithstanding the general limitations placed on such levies by
this section, and provided, further, that in the county of Fairfax,
such county tax for the maintenance and operation of schools shall
not be less than fifty cents nor more than one dollar and twenty-five
cents, provided, however, that no such tax in excess of one dollar
shall be levied in such county until the approval of a majority of the
qualified voters voting on such question therein has first been ob-
tained in a referendum called and held as provided by law. And, in
the county of Hanover, the board of supervisors, by a resolution
approved by a majority of all the members thereof by a recorded
yea and nay vote, may lay a district school levy for the purposes
aforementioned, in any district or districts of said county, in excess
of twenty-five cents on the one hundred dollars of the assessed value
of the property in such district, subject to such levy, provided, how-
ever, that the total of all school levies, county and district, for the
purposes hereinbefore set forth shall not, in any district, exceed one
dollar and twenty-five cents on the one hundred dollars of the assessed
value of the property in such district subject to such levies.

2. Be it further enacted by the General Assembly of Virginia,
that section six hundred and ninety-eight-a of the Code of Virginia
be, and the same is hereby, repealed.

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