Va. Code § 15.2-1649
When any town desires to donate to the county any land or sums of money as an inducement for such removal and the town has not sufficient funds in its treasury as it may desire to offer, the town may borrow the money and issue its bonds therefor. Whenever a number of voters equal to at least twenty-five percent of the voters of such town, registered in the town on the January 1 preceding the filing of the petition, petition the circuit court for the county wherein such town is located for an election to be held on such bond issue, the circuit court shall, in accordance with Article 5 (§ 24.2-681 et seq.) of Chapter 6 of Title 24.2, issue a writ of election, ordering a special election upon such bond issue, in which the date of holding such election in the town shall be fixed. Such petition shall state the purposes for which the proceeds of such bond issue shall be used, and the amount of such issue. The election shall be held and the vote canvassed and returns made in accordance with the requirements of the general election law, except that the certificate of the electoral board shall be as follows:
"We hereby certify that at the election held in the town of............ on the.......... day of.........., 20....., upon the question of a bond issue of.......... dollars, to be used as a donation to.......... county as an inducement for removal of the courthouse of the county to the town,..... votes were cast for the bond issue and..... votes were cast against the bond issue."
The ballots used in the election shall be as follows:
"Shall the Town of............. issue bonds to the amount of............ dollars to be used as a donation to.......... County, as an inducement for the removal of the courthouse?
[ ] Yes
[ ] No"
The electoral board shall certify in duplicate the vote cast in such elections, for and against the bond issue, one of such certificates to be filed with the clerk of the county and the other with the judge of the circuit court.
Such election shall be subject to inquiry in the manner provided by § 15.2-1654.
Va. Code § 15.2-1649