Chap. 232.—An ACT to amend Chapter 161, as amended, of the Acts of Assembly
of 1926, approved March 17, 1926, providing for the creation of sanitary districts

in certain counties, by adding a new section numbered 8-a relating to levying of
taxes in lieu of bond issue under certain circumstances. [H 334]

Approved March 15, 1944

Be it enacted by the General Assembly of Virginia:

1. That chapter one hundred sixty-one, as amended, of the Acts of
Assembly of nineteen hundred twenty-six, approved March seventeen,
nineteen hundred twenty-six, providing for the creation of sanitary dis-
tricts in certain counties, be amended by adding a new section numbered
eight-a, as follows:

Section 8-a. Tax; when and how levied.—If the governing body ot
any county having an area of more than forty-five and less than sixty
square miles be of opinion that it is desirable to levy a tax upon all of the
real estate subject to local taxation in any sanitary district or small dis-
trict in lieu of the issuance of bonds as herein provided, for the commenc-
ing operation and maintenance of one or more of the functions enumerated
in section three, as amended, of this act they shall by resolution stating
the amount of the tax proposed and the purpose for which it is levied so
advise the circuit court of the county or the judge in vacation. The
court or judge shall thereupon make an order requiring the judges of
election, at the next election of county officers or at any other time desig-
nated in the order but not less than thirty days from the date of the order,
to open a poll and take the sense of the qualified voters of the sanitary
district or small district on the question of whether or not the governing
body shall levy such tax for the purpose designated. The election shall
be conducted and the returns canvassed as provided in sections six and
seven of this act except that the question shall be for the imposition of the
sanitary district tax, and upon the ballots shall be printed in separate
lines the following:

For the imposition of the sanitary district tax.

Against the imposition of the sanitary district tax.

If it appears by the report of the commissioners of election that a
majority of the qualified voters of the sanitary district or small district
voting on the question are in favor of the imposition of such sanitary dis-
trict tax for the purpose aforesaid, the circuit court or the judge in vaca-
tion shall enter an order of record directing the governing body to levy
the tax when it lays the next general county levy upon all of the real
estate in the sanitary district-or small district subject to local taxation
and to commence the function designated as soon thereafter as practicable.

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