Towns are political jurisdictions charterdc by the General Assembly. The land within town boundaries remains part of the county within with the town is located. Town residents pay both town and county taxes, and vote in both town and county elections.
Some towns are located on the border of two counties. Residents in a portion of the town will pay taxes and vote in one county, while residents in the other portion will pay taxes and vote in the other county.
In terms of population, Leesburg in Loudoun County is the largest town in Virginia.1
Towns are responsible for managing land use within their boundaries, with town officials managing their own long-range comprehensive plans and zoning ordinances. When Loudoun County sought a rezoning and special use permits for expanding Fields Farm Recreation Center and Fields Farm Park, plus improving access to a commuter park and ride lot, the Planning Commission in the Town of Purcellville rejected the requests.
The county had purchased 200 acres for the park in 2000. The town had annexed it in 2009 in order to provide sewer and water service. Town officials reacted to objections from nearby residents who lived in the town, and town officials were less concerned about the impacts on county residents.1
the Town of Purcellville had the authrity to block a propodsed development by Loudoun County
Source: Town of Purcellville, western Loudoun Park & Ride