State Codes and Statutes

Statutes > Virginia > Title-27 > Chapter-2 > 27-23-1

§ 27-23.1. Establishment of fire/EMS zones or districts; tax levies.

The governing bodies of the several cities or counties of this Commonwealthmay create and establish, by designation on a map of the city or countyshowing current, official parcel boundaries, or by any other descriptionwhich is legally sufficient for the conveyance of property or the creation ofparcels, fire/EMS zones or districts in such cities or counties, within whichmay be located and established one or more fire/EMS departments, to beequipped with apparatus for fighting fires and protecting property and humanlife within such zones or districts from loss or damage by fire, illness orinjury.

In the event of the creation of such zones or districts in any city orcounty, the city or county governing body may acquire, in the name of thecity or county, real or personal property to be devoted to the usesaforesaid, and shall prescribe rules and regulations for the propermanagement, control and conduct thereof. Such governing body shall also haveauthority to contract with, or secure the services of, any individualcorporation, organization or municipal corporation, or any volunteer firefighters or emergency medical services personnel for such fire or emergencymedical services protection as may be required.

To raise funds for the purposes aforesaid, the governing body of any city orcounty in which such zones or districts are established may levy annually atax on the assessed value of all property real and personal within such zonesor districts, subject to local taxation, which tax shall be extended andcollected as other city or county taxes are extended and collected. However,any property located in Augusta County that has qualified for an agriculturalor forestal use-value assessment pursuant to Article 4 (§ 58.1-3229 et seq.)of Chapter 32 of Title 58.1 may not be included within such a zone ordistrict and may not be subject to such tax. In any city or county having apopulation between 25,000 and 25,500, the maximum rate of tax under thissection shall be $0.30 on $100 of assessed value.

The amount realized from such levy shall be kept separate from all othermoneys of the city or county and shall be applied to no other purpose thanthe maintenance and operation of the fire/EMS departments and companiesestablished under the provisions of this section.

(1970, c. 187; 1972, c. 252; 1977, c. 326; 1978, c. 682; 1985, c. 343; 1993,c. 915; 2001, cc. 111, 142; 2007, c. 813.)

State Codes and Statutes

Statutes > Virginia > Title-27 > Chapter-2 > 27-23-1

§ 27-23.1. Establishment of fire/EMS zones or districts; tax levies.

The governing bodies of the several cities or counties of this Commonwealthmay create and establish, by designation on a map of the city or countyshowing current, official parcel boundaries, or by any other descriptionwhich is legally sufficient for the conveyance of property or the creation ofparcels, fire/EMS zones or districts in such cities or counties, within whichmay be located and established one or more fire/EMS departments, to beequipped with apparatus for fighting fires and protecting property and humanlife within such zones or districts from loss or damage by fire, illness orinjury.

In the event of the creation of such zones or districts in any city orcounty, the city or county governing body may acquire, in the name of thecity or county, real or personal property to be devoted to the usesaforesaid, and shall prescribe rules and regulations for the propermanagement, control and conduct thereof. Such governing body shall also haveauthority to contract with, or secure the services of, any individualcorporation, organization or municipal corporation, or any volunteer firefighters or emergency medical services personnel for such fire or emergencymedical services protection as may be required.

To raise funds for the purposes aforesaid, the governing body of any city orcounty in which such zones or districts are established may levy annually atax on the assessed value of all property real and personal within such zonesor districts, subject to local taxation, which tax shall be extended andcollected as other city or county taxes are extended and collected. However,any property located in Augusta County that has qualified for an agriculturalor forestal use-value assessment pursuant to Article 4 (§ 58.1-3229 et seq.)of Chapter 32 of Title 58.1 may not be included within such a zone ordistrict and may not be subject to such tax. In any city or county having apopulation between 25,000 and 25,500, the maximum rate of tax under thissection shall be $0.30 on $100 of assessed value.

The amount realized from such levy shall be kept separate from all othermoneys of the city or county and shall be applied to no other purpose thanthe maintenance and operation of the fire/EMS departments and companiesestablished under the provisions of this section.

(1970, c. 187; 1972, c. 252; 1977, c. 326; 1978, c. 682; 1985, c. 343; 1993,c. 915; 2001, cc. 111, 142; 2007, c. 813.)


State Codes and Statutes

State Codes and Statutes

Statutes > Virginia > Title-27 > Chapter-2 > 27-23-1

§ 27-23.1. Establishment of fire/EMS zones or districts; tax levies.

The governing bodies of the several cities or counties of this Commonwealthmay create and establish, by designation on a map of the city or countyshowing current, official parcel boundaries, or by any other descriptionwhich is legally sufficient for the conveyance of property or the creation ofparcels, fire/EMS zones or districts in such cities or counties, within whichmay be located and established one or more fire/EMS departments, to beequipped with apparatus for fighting fires and protecting property and humanlife within such zones or districts from loss or damage by fire, illness orinjury.

In the event of the creation of such zones or districts in any city orcounty, the city or county governing body may acquire, in the name of thecity or county, real or personal property to be devoted to the usesaforesaid, and shall prescribe rules and regulations for the propermanagement, control and conduct thereof. Such governing body shall also haveauthority to contract with, or secure the services of, any individualcorporation, organization or municipal corporation, or any volunteer firefighters or emergency medical services personnel for such fire or emergencymedical services protection as may be required.

To raise funds for the purposes aforesaid, the governing body of any city orcounty in which such zones or districts are established may levy annually atax on the assessed value of all property real and personal within such zonesor districts, subject to local taxation, which tax shall be extended andcollected as other city or county taxes are extended and collected. However,any property located in Augusta County that has qualified for an agriculturalor forestal use-value assessment pursuant to Article 4 (§ 58.1-3229 et seq.)of Chapter 32 of Title 58.1 may not be included within such a zone ordistrict and may not be subject to such tax. In any city or county having apopulation between 25,000 and 25,500, the maximum rate of tax under thissection shall be $0.30 on $100 of assessed value.

The amount realized from such levy shall be kept separate from all othermoneys of the city or county and shall be applied to no other purpose thanthe maintenance and operation of the fire/EMS departments and companiesestablished under the provisions of this section.

(1970, c. 187; 1972, c. 252; 1977, c. 326; 1978, c. 682; 1985, c. 343; 1993,c. 915; 2001, cc. 111, 142; 2007, c. 813.)