§ 58.1-3001. When boards of supervisors to fix and order county and districttaxes; funds not available, allocated, etc., until appropriated.
The governing body of each county shall, at its regular meeting in the monthof January in each year, or as soon thereafter as practicable not later thana regular or called meeting in June, fix the amount of the county anddistrict taxes for the current year. Any such governing body may provide thatif any taxpayer owns tangible personal property of such small value that thelocal levies thereon for the year result in a tax of less than fifteendollars, such tax may be collected as provided by ordinance or such propertymay be omitted from the personal property book and no assessment made thereon.
The imposition of taxes or the collection of such taxes shall not constitutean appropriation nor an obligation or duty to appropriate any funds for anypurpose, expenditure or contemplated expenditure. No part of the funds raisedby the general county taxes shall be considered available, allocated orexpended for any purpose until there has been an appropriation of funds forthat expenditure or purpose by the governing body either annually,semiannually, quarterly, or monthly. There shall be no mandatory duty uponthe governing body of any county to appropriate any funds raised by generalcounty taxes except to pay the principal and interest on bonds and otherlegal obligations of the county or district and to pay obligations of thecounty or its agencies and departments arising under contracts executed orapproved by the governing body, unless otherwise specifically provided bystatute. Any funds collected and not expended in any fiscal year shall becarried over to the succeeding fiscal years and shall be available forappropriation for any governmental purposes in those years.
(Code 1950, § 58-839; 1950, p. 416; 1952, c. 423; 1958, c. 35; 1959, Ex.Sess., c. 52; 1984, c. 675; 1988, c. 430; 1989, c. 81; 1994, c. 252.)
§ 58.1-3001. When boards of supervisors to fix and order county and districttaxes; funds not available, allocated, etc., until appropriated.
The governing body of each county shall, at its regular meeting in the monthof January in each year, or as soon thereafter as practicable not later thana regular or called meeting in June, fix the amount of the county anddistrict taxes for the current year. Any such governing body may provide thatif any taxpayer owns tangible personal property of such small value that thelocal levies thereon for the year result in a tax of less than fifteendollars, such tax may be collected as provided by ordinance or such propertymay be omitted from the personal property book and no assessment made thereon.
The imposition of taxes or the collection of such taxes shall not constitutean appropriation nor an obligation or duty to appropriate any funds for anypurpose, expenditure or contemplated expenditure. No part of the funds raisedby the general county taxes shall be considered available, allocated orexpended for any purpose until there has been an appropriation of funds forthat expenditure or purpose by the governing body either annually,semiannually, quarterly, or monthly. There shall be no mandatory duty uponthe governing body of any county to appropriate any funds raised by generalcounty taxes except to pay the principal and interest on bonds and otherlegal obligations of the county or district and to pay obligations of thecounty or its agencies and departments arising under contracts executed orapproved by the governing body, unless otherwise specifically provided bystatute. Any funds collected and not expended in any fiscal year shall becarried over to the succeeding fiscal years and shall be available forappropriation for any governmental purposes in those years.
(Code 1950, § 58-839; 1950, p. 416; 1952, c. 423; 1958, c. 35; 1959, Ex.Sess., c. 52; 1984, c. 675; 1988, c. 430; 1989, c. 81; 1994, c. 252.)
§ 58.1-3001. When boards of supervisors to fix and order county and districttaxes; funds not available, allocated, etc., until appropriated.
The governing body of each county shall, at its regular meeting in the monthof January in each year, or as soon thereafter as practicable not later thana regular or called meeting in June, fix the amount of the county anddistrict taxes for the current year. Any such governing body may provide thatif any taxpayer owns tangible personal property of such small value that thelocal levies thereon for the year result in a tax of less than fifteendollars, such tax may be collected as provided by ordinance or such propertymay be omitted from the personal property book and no assessment made thereon.
The imposition of taxes or the collection of such taxes shall not constitutean appropriation nor an obligation or duty to appropriate any funds for anypurpose, expenditure or contemplated expenditure. No part of the funds raisedby the general county taxes shall be considered available, allocated orexpended for any purpose until there has been an appropriation of funds forthat expenditure or purpose by the governing body either annually,semiannually, quarterly, or monthly. There shall be no mandatory duty uponthe governing body of any county to appropriate any funds raised by generalcounty taxes except to pay the principal and interest on bonds and otherlegal obligations of the county or district and to pay obligations of thecounty or its agencies and departments arising under contracts executed orapproved by the governing body, unless otherwise specifically provided bystatute. Any funds collected and not expended in any fiscal year shall becarried over to the succeeding fiscal years and shall be available forappropriation for any governmental purposes in those years.
(Code 1950, § 58-839; 1950, p. 416; 1952, c. 423; 1958, c. 35; 1959, Ex.Sess., c. 52; 1984, c. 675; 1988, c. 430; 1989, c. 81; 1994, c. 252.)
