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