Chap. 43.—-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 matters. [H B 44]

Approved February 15, 1940

1. Be it 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 judg-
ment of such board of supervisors of such county or council of such
city may be necessary or expedient for the establishment, main-
tenance 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 or a special city tax, as the case may be, and for
existing district indebtedness created prior to September first, nine-
teen 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 dis-
trict 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 the 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 expendi-
tures within the counties and for payment of past or existing district
school indebtedness as may be necessary. Provided, that in the
county of Russell, the board of supervisors may levy such district
school taxes in the several districts of the county for capital outlay
expenditures within the county and for 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
and used as school houses in any district of said county, and 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 expendi-
ture 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 expendi-
ture 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 maintenance 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, Appo-
mattox, Buckingham, Campbell, Henrico, and Rappahannock such
county school tax shall not be less than fifty cents nor more than one
dollar and twenty-five cents; 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, South-
ampton, 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 West-
moreland 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 counties, 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 obtained 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 dis-
tricts of said county, in excess of twenty-five cents on the one hun-
dred dollars of the assessed value of the property in such district,
subject to such levy, provided, however, 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.