CHAPTER 368

An Act to amend and reenact § 33-188, as amended, of the Code of
Virginia, relating to prohibiting of levies of county or district road
taxes; exceptions; disbursement of funds collected. g

(S 187]

Approved April 2, 1968

Be it enacted by the General Assembly of Virginia:
1. That § 33-138, as amended, of the Code of Virginia be amended and
reenacted as follows:

33-138. Levies—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 con-
tinue 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 contracted 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 super-
visors or other governing bodies of counties adjacent to cities of the first
class may, for the purpose of supplementing funds available for expendi-
ture by the State for the maintenance and improvement of roads in such
counties when such supplementary 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 ex-
pended 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 recon-
struction, of roads in such suburban district and provided further, that
any expenditure heretofore made by the board of supervisors of any county
having a population of more than seventeen thousand two hundred but less
than seventeen thousand three hundred from the general funds of the
county for the improvement of roads which are not in the secondary system
of State highways and which are open to public use is hereby validated.

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 pay-
ment of obligations heretofore contracted for county or district road pur-
poses and remaining unpaid and the balance, if any, for general count
or district purposes.

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