There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 3 Income Tax (58.1-300 thru 58.1-549)
58.1-549 Expiration of authority to levy tax
VA Code § 58.1-549 (2001 through Reg Session) What's This?
58.1-549. Expiration of authority to levy tax.
Notwithstanding the provisions of subsection B of 58.1-540 or any other provision of law, no tax levied by a county or city under the authority of this article shall continue to be levied on or after a date five years from the effective date of the tax in such county or city.
(1989, c. 245.)
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