The governing body of any city or county having a fire zone or district created under the provisions of § 27-23.1, prior to June 1 of any calendar year, may alter the boundaries of such fire zone or district for the purpose of excluding an area of any such fire zone or district that is also within the boundaries of a sanitary district providing fire protection services or under contract to a sanitary district providing fire protection services.
Any area excluded from a fire zone or district as provided by this section shall not be subject to the levy set forth in § 27-23.1 for the year such area is excluded.
Va. Code § 27-23.5