Va. Code § 15.2-4609
Neither the creation of a district nor any other provision in this chapter shall affect the power, jurisdiction, or duties of the respective local governing bodies, sheriffs, treasurers, commissioners of the revenue, circuit, district, or other courts, clerks of any court, magistrates, or any other county or state officer in regard to the area embraced in any district or restrict or prevent any county or town or its governing body from imposing and collecting taxes or assessments for public improvements as permitted by law. Any county that creates a district pursuant to this section may obligate itself with respect to the zoning ordinances, zoning ordinance text, and regulations relating thereto for all commercial and industrial classifications within the district as provided in subsection C of § 15.2-4603 for a term not to exceed 20 years from the date on which such district is created.
Va. Code § 15.2-4609