CHAPTER 376

An Act to amend and reenact § 38-188 of the Code of Virginia, relating
to levies by governing bodies of counties for highways. 8 367
]

Approved March 31, 1964

Be it enacted by the General Assembly of Virginia:

1. That § 38-138 of the Code of Virginia be amended and reenacted as
follows:

§ 33-138. The boards of supervisors or other governing bodies of the
several counties shall not make any levy of county or district road taxes or
contract any further indebtedness for the construction, maintenance or
improvement of roads; provided, however, that the boards of supervisors
or other governing bodies of the several counties shall continue to make
county or district levies, as the case may be, upon all real and personal
property subject to local taxation, in such county or magisterial district,
and not embraced within the corporate limits of any incorporated town
which maintains its own streets and is exempt from county and district
road taxes unless the citizens of such towns voted on the question of issuing
county or district road bonds, sufficient only to provide for the payment
of any bonded or other indebtedness and for the interest contracted thereon
that may be outstanding as an obligation of any county or district con-
tracted for road purposes or for the sinking fund for the retirement of any
bonded indebtedness established for county or district road purposes; and
provided, further, that the boards of supervisors or other governing bodies
of counties adjacent to cities of the first class may, for the purpose of
supplementing funds available for expenditure by the State for the main-
tenance and improvement of roads in such counties when such supple-
mentary funds are necessary on account of the existence of suburban
conditions adjacent to such cities, levy county or district road taxes, as
the case may be, the proceeds thereof to be expended at the option of the
board of supervisors or other governing body either by or under the
supervision of the State Highway Commissioner in the maintenance and
improvement, including construction and reconstruction, of roads in such
suburban district. All balances in the hands of the local authorities for
county or district road purposes and any taxes levied for years prior to
nineteen hundred and thirty-two for county or district road purposes and
not collected shall, when collected, and to the extent necessary, be disbursed
in payment of obligations heretofore contracted for county or district road
purposes and remaining unpaid and the balance, if any, for general county
or district purposes.

For the purpose of this section the term “district” shall mean
magisterial, sanitary or other special district created by the governing
body of a county for the levy of road taxes.