Virginia voters Tuesday will elect a new governor, lieutenant governor, attorney general, 100 state legislators and numerous other local officials in what has been the most costly and one of the most spirited elections in the state's history.

Polls across the state will open at 6 a.m. and close at 7 p.m.

Voters also will decide the fate of state bond issues totalling $125 million. If approved, the bonds would be the second general obligation bonds Virginia has issued since the state abandoned pay-as-yougo financing in 1963.

In the race for governor. Democrat Henry E. Howell Jr., 57, a Norfolk lawyer and former lieutenant governor, is facing the present lieutenant governor. Republican John N. Dalton, 46, a Radford, Va. lawyer, and Alan R. Ogden, 31, a member of the Virginia Labor Party, who is running as an independent.

Democrat Charles S. (Chuch) Robb. 38, a Fairfax County lawyer, and Republican State Sen. A joseph Canada Jr. of Virginia Beach are running for the office of lieutenant governor. In the race for state attorney general. Republican State Sen. J. Marshall Coleman, 35, of Staunton. Va. is challenging Democratic State Del. Edward E. Lane. 53, of Richmond.

In addition, all 100 seats in the Virginia House of Delegates are up for two-year terms in the election as well as some local offices in various jurisdications across the state.

Forty candidates are seeking Northern Virginia 19 House seats in the election but none of the races has attracted the attention given to Del James M. Thomson's effort to retain his Alexandria seat. A Democrated House Majority leader since 1963. Thomson, 53, is being challenged by Republican Gary Myers, a 33-year-old lawyer, in a two-seat district that also includes Del-Richard R.G. Hobson (D-Alexandra.)