Va. Code § 15.2-4801
As used in this chapter, unless the context indicates another meaning or intent:
"Board of supervisors" means the governing body of a county empowered to act under the provisions of this chapter.
"Commission" means the governing body of the district created under § 15.2-4802.
"Cost" means all or any part of the cost of acquisition, construction, reconstruction, alteration, landscaping, enlargement, conservation, remodeling, or equipping of a transportation facility or portion thereof, including the cost of the acquisition of land, rights-of-way, property rights, easements and interests acquired for such construction, alteration, or expansion, the cost of demolishing or removing any structure on land so acquired, including the cost of acquiring any lands to which such structures may be removed, the cost of all labor, materials, machinery and equipment, financing charges, insurance, interest on all bonds prior to and during construction and, if deemed advisable by the governing body, for a reasonable period after completion of such construction, reserves for principal and interest and for extensions, enlargements, additions, replacements, renovations, and improvements, provisions for working capital, the cost of surveys, engineering and architectural expenses, borings, plans and specifications, and other engineering and architectural services, legal expenses, studies, estimates of costs and revenues, administrative expenses, and such other expenses as may be necessary or incident to the creation of the district (which shall not exceed $150,000), construction of the project, and the provision of equipment therefor, and of such subsequent additions thereto or expansion thereof, and to determining the feasibility or practicality of such construction, the cost of financing such construction, additions, or expansion, and placing the project and such additions or expansion in operation.
"County" means Arlington, Fairfax, James City, Loudoun, Prince William, Pulaski, and Smyth Counties.
"District" means any transportation service district created under the provisions of § 15.2-4802.
"District advisory board" means the board appointed by the board of supervisors in accordance with § 15.2-4804.
"Federal agency" means and includes the United States of America or any department, bureau, agency, or instrumentality thereof.
"Owner" or "landowner" means the person or entity that has the usufruct, control, or occupation of the real property as determined annually by the county.
"Public highways" includes any public highways, roads, or streets, whether maintained by the Commonwealth or otherwise.
"Revenues" means any or all fees, tolls, rents, notes, receipts, assessments, taxes, moneys, and income derived by the district and includes any cash contributions or payments made to the district by the Commonwealth, any political subdivision thereof, or any other source.
"Town" means any town having a population of more than 1,000, as determined by the 1980 census.
"Transportation facilities" means any real or personal property acquired, constructed or improved, or utilized in constructing or improving any public highway or portion thereof or any publicly owned mass transit systems situated or operated within the district created pursuant to appurtenances thereto, rights-of-way, bridges, tunnels, transportation stations, terminals, areas for parking, and all related equipment and fixtures.
Va. Code § 15.2-4801