Chap. 136.—An ACT to amend the Code of Virginia by adding thereto a new sec-
tion numbered 698-a, providing for the levying of taxes and appropriating
money by counties, cities and towns for public school purposes, and to repeal
Section 698 of the Code of Virginia, relating to the same matters. [H 123]

Approved March 6, 1944

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding thereto a new
section numbered six hundred ninety-eight-a, as follows:

Section 698-a. Each county and each city 1s 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 as-
sessed value of the property in any one year to be expended by the local
school authorities in the counties and cities in establishing, maintaining
and operating such schools as in their judgment the public welfare re-
quires. In lieu of making such school levy, the governing bodies in the
counties and 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 required by the county or city school budget provided by sec-
tion six hundred fifty-seven, approved by the governing body of the
county or 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 the
county or city without the express permission of the State Board of
Education. In addition to this, the governing body of any county, or
of any city, may appropriate from any funds available such sums as in
their judgment are necessary or expedient for the establishment, mai-
tenance and operation of the public schools in the county or city. For
capital expenditures and for the payment of indebtedness, the governing
bodies of counties and cities, may levv 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
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 governing bodies may levy 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 are nec-
essary. Provided that in the counties of Russell and Wise, the govern-
ing bodies may levy such district school taxes in the several districts of
their respective counties for capital outlay expenditures within the coun-
ties and for the payment of district school indebtedness, as are necessarv,
and such district school taxes may also be used to pay the rent for build-
ings necessary to be leased by either of the 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 the adjoining county and Russell
County for the purpose of jointly operating a public school therein.
Provided that in Bland County the governing body may, in addition
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 the county, for capital expenditure and for the
payment of indebtedness; and the governing body 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 in-
debtedness, and any and all transfers of such funds heretofore made by
it are hereby validated. Governing bodies 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 the town subject to taxation by the local town authorities,
for the support and maintenance of the public schools in the town or,
in lieu of such levy, the governing body may make a cash appropriation
out of the general town levy; provided that in the county of Montgom-
ery the county school tax shall be not less than fifty cents nor more than
one dollar and fifteen cents: in the counties of York, Augusta, Appomat-
tox, Buckingham, Campbell, Henrico, Wythe and Rappahannock the
county school tax shall not be less than fifty cents nor more than one
dollar twenty-five cents; in the counties of Alleghany, Buchanan, Notto-
way, Princess Anne, Page, Prince Edward, Giles, Fluvanna, Botetourt.
Warren, Warwick, Essex, Northumberland, and Lancaster the county
school tax shall not be less than fifty cents nor more than one dollar fifty
cents ; in the counties of Amherst, Albemarle, Bland, Southampton, Craig,
Isle of Wight, Russell, and Smyth the tax shall not be less than fifty cents
nor more than one dollar seventy-five cents; in the counties of Floyd,
Lee and Scott the tax shall not be less than fifty cents nor more than
two dollars, and in the counties of Westmoreland and Dickenson the
tax shall not be less than fifty cents nor more than two dollars twenty-
five cents on the one hundred dollars of the assessed value of property
in these counties, subject to local taxation; and provided that nothing
herein contained shall otherwise repeal any part of any special act ap-
plicable solely to Dickenson County, or any special act or acts previously
passed and now in force relating to other counties, and provided that in
the county of Wise and in the county of Arlington, the governing body
may levy such county and district school taxes as they deem necessary
and expedient, notwithstanding the general limitations placed on such
levies by this section, and provided that in the county of Fairfax, the
governing body may levy such county and district school taxes as it
deems necessary and expedient, notwithstanding the general limitations
placed on such levies by this section, and may, in its discretion, levy a
higher rate of such school tax in any one or more of the magisterial dis-
tricts of the county and the incorporated towns therein than is levied
for the same year in the remaining portion of the county, including such
incorporated towns therein. And, in the county of Hanover, the gov-
erning body, 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 purpose aforementioned, in any district or districts of the 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 that
the total of all school levies, county and district, for the purposes here-
inbefore 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 the district subject to such levies.

Provided that in Brunswick County the county tax for the main-
tenance and operation of schools shall not be less than fifty cents nor
more than one dollar twenty-five cents.

Provided that in Elizabeth City County the county school tax shall
not be less than fifty cents nor more than two dollars on the one hun-
dred dollars of assessed value of property subject to local taxation.

Provided that in the county of Henrico the governing body may ap-
propriate out of its general fund such sum or sums as may be necessary
to pay existing district school indebtednesses created prior to September
first, nineteen hundred and thirty-six, or any district or county bonds
issued to refund said district indebtednesses. a

2. That section six hundred ninety-eight of the Code of Virginia

is repealed.
3. An emergency exists and this act is in force from its passage.