Cities in Virginia are independent from counties. In some cases, such as Winchester and Staunton, a city may be surrounded by a county - but they are totally separate jurisdictions despite geographic proximity.
Residents of Virginia cities vote for city councils and mayors, pay city real estate and personal property taxes, and get business/professional licenses from city officials. City residents do not get to vote for county supervisors, and city residents do not pay county taxes.
If a Virginia city annexes land from a Virginia county, then the residents in the annexed area lose the right to vote for county officials... but no longer have to pay county taxes either. (Residents of both cities and counties pay state and Federal taxes, and annexation does not affect obligations to state and Federal governments.)
Towns are different from cities. In Virginia, towns are *not* independent from counties. Residents of towns are still residents of the county in which the town is located. For example, residents of the towns of Haymarket, Quantico, Dumfries, and Occoquan are also residents of Prince William County. Residents of the towns of Rural Retreat and Wytheville are also residents of Wythe County. Town residents pay town taxes and vote for town councils, but the residents also pay county taxes and vote for county officials.
| NOTE: Data below comes from the Year 2000 Census. The 6 square miles and the population for the former city of South Boston have been added to Halifax County, after the city reverted back to a town in 1995. The 3 square miles and the population of Clifton Forge have *not* been added to Alleghany County. Clifton Forge reverted to town status in 2001 and is no longer a city, but the statistics above are from the 2000 Census. Charlottesville is now the largest Virginia city threatening to abandon its independent status and force the county taxpayers to contribute to schools and other city services for city residents. |
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