Virginia is organized into a system of counties and independent cities. Towns are incorporated in cities and towns have the power to levy taxes in addition to those imposed by the county. Arlington is organized as a county, but there are now towns in the county limits and for all practical purposes, Arlington is a city. | Virginia is organized into a system of counties and independent cities. Towns are incorporated in cities and towns have the power to levy taxes in addition to those imposed by the county. Arlington is organized as a county, but there are now towns in the county limits and for all practical purposes, Arlington is a city. |