The study of the revenue needs and resources of the localities of the Commonwealth and this report are the result of the following resolution passed at the 1978 Session of the General Assembly:

Pursuant to this directive, the following members were appointed to serve on the Joint Subcommittee: Delegate Bernard G. Barrow, Chairman; Senator Edward E. Willey, Vice-Chairman; Delegate Claude W. Anderson; Senator Hunter B. Andrews; Delegate David G. Brickley; Senator Charles J. Colgan; Senator William B. Hopkins; Delegate Willard L. Lemmon; Delegate L. Cleaves Manning; Senator Wiley F. Mitchell, Jr.; Delegate Owen B. Pickett; and Senator Russell I. Townsend, Jr.

The Joint Subcommittee was assisted in its study by the staff of the Virginia Division of Legislative Services. Specific staff assigned to the joint subcommittee were: E. M. Miller, Jr., Staff Attorney; John A. Garka, Economist; Jill M. Pope, Legislative Research Associate; and William L. Higgs, Student Research Associate. Clerical and administrative support was provided by the House Clerk's Office.