Chap. 394.—An ACT to amend the Tax Code of Virginia by adding thereto a new
section numbered 262-b, authorizing and empowering the boards of super-
visors and other governing bodies of certain counties to require permits for
the construction, repair and improvement of buildings and structures to be
obtained from the commissioners of the revenue, in certain cases, and to pre-
scribe penalties for violations. [H B 457]

Approved April 1, 1940

1. Beit enacted by the General Assembly of Virginia, That the
Tax Code of Virginia be amended by adding thereto a new section
numbered two hundred and sixty-two-b, which new section shall read
as follows:

Section 262-b. Boards of supervisors of other counties authorized
to require certain permits.—(a) The board of supervisors or other
governing body of any county in the State not included within the
operation of section two hundred and sixty-two of the Tax Code of
Virginia, is hereby authorized and empowered to require, by ordi-
nance duly adopted, that every person, firm or corporation shall,
before commencing the construction, repair or improvement of any
building or structure located within such county and permanently
annexed to the freehold, if the cost of such construction, repair or
improvement shall exceed the sum of five hundred dollars, obtain
from the commissioner of the revenue of the said county a permit in
writing, signed by the commissioner of the revenue. The commis-
sioner of the revenue shall issue such permits, when the same are
required, to every person who shall apply therefore and describe,
with reasonable certainty, the kind and character of the work to be
done and the estimated cost thereof; and each such permit shall state
the matter so described.

(b) No fee shall be charged for any such permit. The said board
of supervisors or other governing body may also prescribe penalties
for violations of the ordinances adopted, as hereinabove provided,
which penalties shall be by way of fines not to exceed twenty-five
dollars for any such offense.