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2013 SESSION


CHAPTER 399
An Act to amend and reenact § 6.01 of Chapter 323 of the Acts of Assembly of 1950, which provided a charter for the City of Falls Church, relating to fiscal and tax years.
[S 1198]
Approved March 14, 2013

 

Be it enacted by the General Assembly of Virginia:

1.  That § 6.01 of Chapter 323 of the Acts of Assembly of 1950 is amended and reenacted as follows:

§ 6.01. Fiscal and Tax Years.

The fiscal year of the city shall begin on the first day of July and shall end on the thirtieth day of June of the succeeding year. The tax year for taxes levied on real estate, tangible personal property, and machinery and tools shall begin on the first day of January and end on the thirty-first day of December following, and the tax year for all other taxes shall be fixed by the council by ordinance. The rates of all taxes and levies, except on new sources of tax revenue, shall be fixed at the time of adoption of the general fund budget.