Chap. 279.—An ACT to amend and re-enact Section 262-b of the Tax Code of

_ Virginia, relating to the obtaining of building permits from the governing bodies

' of certain counties. [H B 379]
Approved March 20, 1942

I. Be it enacted by the General Assembly of Virginia, That section
two hundred and sixty-two-b of the Tax Code of Virginia, be amended
and re-enacted, as follows: | a

_- 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 opera-
tion of section two hundred and sixty-two of the Tax Code of Virginia,
is hereby authorized and empowered to require, by ordinance duly
adopted, that every person, fitm 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 reve-
nue of the said county a permit in writing, signed by the commissioner
of the revenue. The commissioner of the revenue shall issue such permits,
when the same are required, to every person who shall apply therefor
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; provided, that,
in any county adjoining any other county in this State having a density
of population in excess of one thousand per square mile according to the
last preceding United States census, there shall be charged for each such
cus. 279, 280] ACTS OF ASSEMBLY

permit, a fee of not less than fifty cents nor more than five dollars, in
accordance with a schedule of fees to be prescribed by resolution of the
board of supervisors or other governing body of such county, and all
such fees shall be paid into the county treasury. The said board of super-
visors or other governing body may also prescribe penalties for viola-
tions 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.