§ 33.1-225. 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 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 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 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 Commonwealth 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 expended at the option of the board of supervisors or other governing body either by or under the supervision of the Commonwealth Transportation Commissioner in the maintenance and improvement, including construction and reconstruction, of roads in such suburban district; and provided, further, that any expenditure heretofore made by the board of supervisors of Giles County 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 1932 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.
(Code 1950, § 33-138; 1964, c. 376; 1968, c. 368; 1970, c. 322; 2007, c. 813.)
Sections: Previous 33.1-224 33.1-225 33.1-225.1 33.1-225.2 33.1-225.3 33.1-226 33.1-227 33.1-228 33.1-228.1 33.1-229 33.1-230 33.1-231 33.1-232 33.1-233 33.1-234 NextLast modified: April 3, 2009