SB1127: Local government taxing authority; equalizes municipal and county taxing authorities.


Offered January 9, 2019
Prefiled December 28, 2018
A BILL to amend and reenact §§ 15.2-204 and 15.2-1200 of the Code of Virginia, relating to local government taxing authority.
Patron-- Favola

Referred to Committee on Local Government

Be it enacted by the General Assembly of Virginia:

1. That §§ 15.2-204 and 15.2-1200 of the Code of Virginia are amended and reenacted as follows:

§ 15.2-204. Uniform charter powers.

Cities and towns shall have all powers set forth in Article 1 (§ 15.2-1100 et seq.) of Chapter 11, known as the uniform charter powers. Such powers do not need to be set out or incorporated by reference in a city or town charter.

Counties shall have all powers set forth in Article 1 (§ 15.2-1100 et seq.) of Chapter 11 only when such powers are specifically conferred upon the county.

§ 15.2-1200. General powers of counties.

A. Any county may adopt such measures as it deems expedient to secure and promote the health, safety, and general welfare of its inhabitants which are not inconsistent with the general laws of the Commonwealth. Such power shall include, but shall not be limited to, the adoption of quarantine regulations affecting both persons and animals, the adoption of necessary regulations to prevent the spread of contagious diseases among persons or animals, and the adoption of regulations for the prevention of the pollution of water which is dangerous to the health or lives of persons residing in the county.

B. Notwithstanding any contrary provisions of law, counties shall have the powers of taxation granted to municipalities pursuant to § 15.2-1104.

2. That the provisions of the first enactment of this act shall become effective on July 1, 2020.

3. That the Division of Legislative Services (Division) shall convene a work group of stakeholders to identify and make recommendations as to other amendments necessary to the Code of Virginia to effectuate the provisions of this act. The Division shall submit a summary of its recommendations and a draft of any recommended changes to the Chairmen of the House Committees on Appropriations and Finance and the Senate Committee on Finance no later than December 1, 2019.