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1995 SESSION
LD6415196Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 15.1-13.3 as follows:
§ 15.1-13.3. Local government authority to impose taxes under certain situation.
Notwithstanding any contrary provision of law, general or special, whenever the Commonwealth reduces its general fund appropriations to local governments by ten percent or more over such appropriations of the previous fiscal year, local governments are authorized to impose or increase locally levied taxes for a period of three fiscal years to maintain and stabilize their finances.