CHAPTER 315

An Act to amend and reenact §§ 15.1-982 and 15.1-1002 of the Code of
Virginia, relating to transition of towns to cities. rH 929]

Approved April 2, 1968

Be it enacted by the General Assembly of Virginia:

1. That §§ 15.1-982 and 15.1-1002 of the Code of Virginia be amended
and reenacted as follows:

§ 15.1-982. Result of census; order.—If it shall appear to the satis-
faction of the court, or the judge thereof in vacation, from such enumera-
tion that such incorporated community has a population of five thousand
or more, such court or judge shall thereupon enter an order declaring that
fact to exist and * on and after the first day of the month following the
entry of the order such incorporated community shall be known as a city
and entitled to all the privileges and immunities and subject to all the
responsibilities and obligations pertaining to cities of this Commonwealth.
The court or judge, as the case may be, shall further prescribe in such
order the number of members of which the council of such city shall con-
sist, and in any case when there is more than one branch shall prescribe
the number of members of each branch. A copy of such order shall be
certified by the court or judge to the Secretary of the Commonwealth, by
whom it shall be certified to all proper officers of the State.

§ 15.1-1002. State, county and district levies accruing before tran-
sition; county sales and use tax becomes city sales and use tax, unless,
etc.—All State, county and district levies on property within the territory
occupied by the city that accrued before the city became such shall be
payable to and collected by the county treasurer and the proceeds of all
county and district levies on property within the city shall be held by the
county treasurer subject to the rights of the city to be adjusted in the
manner hereinafter provided.

Whenever a town becomes a city of the second class by transition
under this chapter, and there was in force in the county in which such
town was located a county sales and use tax at the time the order was
entered pursuant to § 15.1-982, such local sales and use tax shall be
deemed as continuing in full force and effect in the city as a city sales
and use tax on and after the effective date of such order the same as tf
the tax had been duly imposed by the council of the city. The preceding
sentence shall apply until the effective date of a local sales and use tax
ordinance adopted by the council of the city under the applicable provi-
sions of law; but the preceding sentence shall not apply in any respect if
the council of the city, immediately after the town becomes a city, shall
adopt a resolution to the effect that such local sales and use tax shall not
be effective in the city.

This section, as amended, shall be in force on and after July one,
nineteen hundred sixty-eight.