CHAPTER 32

An Act to amend and reenact § 9, as amended, of Chapter 88 of the Acts
of Assembly of 1952, approved February 14, 1952, which incorporated
the city of Virginia Beach, the section relating to imposition of taxes
on real and personal property within the city of Virginia Beach.

(S 67]
Approved February 18, 1960

Be it enacted by the General Assembly of Virginia:
1. That § 9, as amended, of Chapter 33 of the Acts of Assembly of
1952, approved February 14, 1952, be amended and reenacted as follows:
§ 9. The city shall have power to impose taxes on real estate and
personal property within the city for nineteen hundred fifty-two and sub-
sequent years. The assessment of such property, formerly within the
town, shall be certified to the city by the commissioner of the revenue of
the county of Princess Anne which assessment shall continue until
changed as provided by law. The State Corporation Commission shall
certify to the city the assessments of such property as is assessed by the
State Corporation Commission within the territory embraced within the
city. The city may impose a license tax for doing business within the
city for such portion of nineteen hundred fifty-two as may remain after
the incorporation of the city and thereafter shall have power to impose
such license taxes as are provided by law.

The council of the city of Virginia Beach may, in its discretion, fix
such annual levy on property subject to taxation in the city of Virginia
Beach for city purposes * at such rate as the council may deem proper;
provided, that the council shall not fix such levy on property partially
segregated to the State for the purposes of State taxation at a rate higher
than is or may be permitted by the general laws relating thereto. *

The council of the city of Virginia Beach shall have power, in its dis-
cretion, to spend not exceeding five per centum of its annual revenue from
all sources in advertisement and giving publicity to its resources and ad-
vantages.

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