<DOCUMENT>
<TYPE>EX-99.(L)
<SEQUENCE>8
<FILENAME>a2082156zex-99_l.txt
<DESCRIPTION>EXHIBIT 99(L)
<TEXT>
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                                       1

                                                                    Exhibit (l)

                                                June 12, 2002

BlackRock Virginia
Municipal Bond Trust
40 East 52nd Street
New York, New York 10022

                           Re:      BlackRock Virginia Municipal Bond Trust
                                    Registration Statement on Form N-2
                                    ---------------------------------------

Ladies and Gentlemen:

     We have acted as special counsel to BlackRock Virginia Municipal Bond
Trust, a business trust formed under the Delaware Business Trust Act (the
"Trust"), in connection with the public offering by the Trust of up to 541
shares of the Trust's Series R7 Preferred Shares of Beneficial Interest,
liquidation preference $25,000 per share (the "Preferred Shares").

     This opinion is being furnished in accordance with the requirements of Item
24 of the Form N-2 Registration Statement under the Securities Act of 1933, as
amended (the "1933 Act"), and the Investment Company Act of 1940, as amended
(the "1940 Act").

     In connection with this opinion, we have examined originals or copies,
certified or otherwise identified to our satisfaction, of (i) the Notification
of Registration of the Trust as an investment company under the 1940 Act, on
Form N- 8A, dated March 19, 2002 as filed with the Securities and Exchange
Commission (the "Commission") on March 19, 2002, (ii) the Registration Statement
of the Trust on Form N-2 (File Nos. 333-87700 and 811-21053), as filed with the
Commission on May 7, 2002 and as amended by Pre-Effective Amendment No. 1 on
June 10, 2002 and Pre-Effective Amendment No. 2 on June 11, 2002, under the 1933
Act (such Registration Statement, as so amended and proposed to be amended,
being
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BlackRock Virginia                     2
Municipal Bond Trust
June 12, 2002
Page 2


hereinafter referred to as the "Registration Statement"); (iii) the form of the
Underwriting Agreement (the "Underwriting Agreement") proposed to be entered
into between the Trust, as issuer, and Salomon Smith Barney Inc. as
representative of the several underwriters named therein (the "Underwriters"),
filed as an exhibit to the Registration Statement; (iv) a specimen certificate
representing the Preferred Shares; (v) the Certificate of Trust and Agreement
and Declaration of Trust of the Trust, as amended to dated and currently in
effect; (vi) the Statement of Preferences setting forth the rights, powers,
terms and preferences of the Preferred Shares; (vii) the By-Laws of the Trust,
as currently in effect; (viii) certain resolutions of the Board of Trustees of
the Trust relating to the issuance and sale of the Preferred Shares and related
matters and (ix) certain resolutions of the shareholders of the Trust relating
to the Agreement and Declaration of Trust. We also have examined originals or
copies, certified or otherwise identified to our satisfaction, of such records
of the Trust and such agreements, certificates of public officials, certificates
of officers or other representatives of the Trust and others, and such other
documents, certificates and records as we have deemed necessary or appropriate
as a basis for the opinions set forth herein.

     In our examination, we have assumed the legal capacity of all natural
persons, the genuineness of all signatures, the authenticity of all documents
submitted to us as originals, the conformity to original documents of all
documents submitted to us as certified, conformed or photostatic copies and the
authenticity of the originals of such latter documents. In making our
examination of documents, we have assumed that the parties thereto, other than
the Trust, its directors and officers, had or will have the power, corporate or
other, to enter into and perform all obligations thereunder and have also
assumed the due authorization by all requisite action, corporate or other, and
execution and delivery by such parties of such documents and the validity and
binding effect thereof on such parties. In rendering the opinion set forth
below, we have assumed that the share certificates representing the Preferred
Shares will conform to the specimen examined by us and will have been manually
signed by an authorized officer of the transfer agent and registrar for the
Preferred Shares and registered by such transfer agent and registrar. As to any
facts material to the opinions expressed herein which we have not independently
established or verified, we have relied upon statements and representations of
officers and other representatives of the Trust and others.
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BlackRock Virginia                     3
Municipal Bond Trust
June 12, 2002
Page 3


     Members of our firm are admitted to the bar in the State of New York and we
do not express any opinion as to the laws of any jurisdiction other than the
Delaware Business Trust Act.

     Based upon and subject to the foregoing, we are of the opinion that when
(i) the Registration Statement becomes effective; (ii) the Underwriting
Agreement has been duly executed and delivered; (iii) certificates
representing the Preferred Shares in the form of the specimen certificate
examined by us have been manually signed by an authorized officer of the
transfer agent and registrar for the Preferred Shares and registered by such
transfer agent and registrar; and (iv) the Preferred Shares have been
delivered to and paid for by the Underwriters at a price per share not less
than the per share par value of the Preferred Shares as contem plated by the
Underwriting Agreement, the issuance and sale of the Preferred Shares will
have been duly authorized, and the Preferred Shares will be validly issued,
fully paid and nonassessable (except as provided in the last sentence of
Section 3.8 of the Agreement and Declaration of Trust).

     We hereby consent to the filing of this opinion with the Commission as an
exhibit to the Registration Statement. We also consent to the reference to our
firm under the caption "Legal Opinions" in the Registration Statement. In giving
this consent, we do not thereby admit that we are included in the category of
persons whose consent is required under Section 7 of the 1933 Act or the rules
and regulations of the Commission.

                                          Very truly yours,

                                   /s/ Skadden, Arps, Slate, Meagher & Flom LLP

                                   Skadden, Arps, Slate, Meagher & Flom LLP

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