Virginia is organized into a system of counties and 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 counties and 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. |