Virginia is organized into a system of [[county|counties]] and [[independent city|independent cities]]. Towns are incorporated in counties, and towns have the power to levy taxes in addition to those imposed by the county. Arlington is organized as a county, but it is completely urbanized, and there are no towns in the county limits, so for all practical purposes, Arlington is a city. | Virginia is organized into a system of [[county|counties]] and [[independent city|independent cities]]. Towns are incorporated in counties, and towns have the power to levy taxes in addition to those imposed by the county. Arlington is organized as a county, but it is completely urbanized, and there are no towns in the county limits, so for all practical purposes, Arlington is a city. |