§ 15.2-2404. Authority to impose taxes or assessments for local improvements;purposes.
A. A locality may impose taxes or assessments upon the owners of abuttingproperty for constructing, improving, replacing or enlarging the sidewalksupon existing streets, for improving and paving existing alleys, and for theconstruction or the use of sanitary or storm water management facilities,retaining walls, curbs and gutters. Such taxes or assessments may include thelegal, financial or other directly attributable costs incurred by thelocality in creating a district, if a district is created, and financing thepayment of the improvements. The taxes or assessments shall not be in excessof the peculiar benefits resulting from the improvements to such abuttingproperty owners. No tax or assessment for retaining walls shall be imposedupon any property owner who does not agree to such tax or assessment.
B. In addition to the foregoing, a locality may impose taxes or assessmentsupon the owners of abutting property for the construction, replacement orenlargement of waterlines; for the installation of street lights; for theconstruction or installation of canopies or other weather protective devices;for the installation of lighting in connection with the foregoing; and forpermanent amenities, including, but not limited to, benches or wastereceptacles. With regard to installation of street lights, a locality mayprovide by ordinance that upon a petition of at least 60 percent of theproperty owners within a subdivision, or such higher percent as provided inthe ordinance, the locality may impose taxes or assessments upon all ownerswithin the subdivision who benefit from such improvements. The taxes orassessments shall not be in excess of the peculiar benefits resulting fromthe improvements to such property owners.
C. In the Cities of Chesapeake, Hopewell, Newport News, Norfolk, Richmond,and Virginia Beach, the governing body may impose taxes or assessments uponthe abutting property owners for the initial improving and paving of anexisting street provided not less than 50 percent of such abutting propertyowners who own not less than 50 percent of the property abutting such streetrequest the improvement or paving. The taxes or assessments permitted by thisparagraph shall not be in excess of the peculiar benefits resulting from theimprovements to such abutting property owners and in no event shall suchamount exceed the sum of $10 per front foot of property abutting such streetor the sum of $1,000 for any one subdivided lot or parcel abutting suchstreet, whichever is the lesser.
D. The governing bodies of the Cities of Buena Vista and Waynesboro and theCounty of Augusta may, by duly adopted ordinance, impose taxes or assessmentsupon abutting property owners subjected to frequent flooding for specialbenefits conferred upon that property by the installation or construction offlood control barriers, equipment or other improvements for the prevention offlooding in such area and shall provide for the payment of all or any part ofthe above projects out of the proceeds of such taxes or assessments, providedthat such taxes or assessments shall not be in excess of the peculiarbenefits resulting from the improvements to such abutting property owners.
E. In the Cities of Poquoson and Williamsburg, the governing body may imposetaxes or assessments upon the owners of abutting property for the undergroundrelocation of distribution lines for electricity, telephone, cable televisionand similar utilities. Notwithstanding the provisions of § 15.2-2405, suchunderground relocation of distribution lines may only be ordered by thegoverning body and the cost thereof apportioned in pursuance of an agreementbetween the governing body and the abutting landowners. Notice shall be givento the abutting landowners, notifying them when and where they may appearbefore the governing body, or some committee thereof, or the administrativeboard or other similar board of the locality to whom the matter may bereferred, to be heard in favor of or against such improvements.
F. The governing body of any locality may request an electric utility thatproposes to construct an overhead electric transmission line of 150 kilovoltsor more, any portion of which would be located in such locality, to enterinto an agreement with the locality that provides (i) the locality willimpose a tax or assessment on electric utility customers in a special ratedistrict in an amount sufficient to cover the utility's additional costs ofconstructing that portion of the proposed line to be located in suchlocality, or any smaller portion thereof as the utility and the locality mayagree, as an underground rather than an overhead line; (ii) the tax orassessment will be shown as a separate item on such customers' electric billsand will be collected by the utility on behalf of the locality; (iii) theutility will construct, operate, and maintain the agreed portion of the lineunderground; (iv) the locality will pay to the utility its full additionalcosts of constructing that portion of the line underground rather thanoverhead; and (v) such other terms and conditions as the parties may agree.This provision shall not apply, however, to lines in operation as of March 1,2005.
If the locality and the utility enter into such an agreement, the localityshall by ordinance (a) set the boundaries of the special rate district withina reasonable distance of the route of that portion of the line to be placedunderground pursuant to the agreement, and (b) fix the amount of such tax orassessment, which shall be based on the assessed value of real propertywithin such district. Thereafter, owners of real property comprising not lessthan 60 percent of the assessed value of real property within such districtmay petition the locality to impose such tax or assessment. If such petitionis filed, the locality shall submit the agreement to the State CorporationCommission on or before the date by which respondents must prefile testimonyand exhibits in any application for approval of the line before the StateCorporation Commission, which, after notice and opportunity for hearing,shall approve the agreement if it finds it to be in the public interest. Ifthere exists a practicably feasible overhead alternative for construction ofthe electric transmission line, the State Corporation Commission shall notapprove the agreement unless the governing body of every locality in whichthe underground segment of the line would be located requests the electricutility to construct the line underground in accordance with thissubdivision. If the agreement is approved by the State CorporationCommission, the locality shall impose such tax or assessment on electricutility customers within the district, and the locality and the utility shallcarry out the agreement according to its terms and conditions.
G. In the County of Loudoun, the governing body may impose taxes orassessments upon the abutting property owners of Crooked Bridge Lane, locatedin the Blue Ridge District, for the improvement of the bridge located onCrooked Bridge Lane, including construction, repair and maintenance, providednot less than 50 percent of such abutting property owners who own not lessthan 50 percent of the property abutting such street request the improvement.The taxes or assessments permitted by this paragraph shall not be in excessof the peculiar benefits resulting from the improvements to such abuttingproperty owners.
(Code 1950, § 15-669; 1962, c. 623, § 15.1-239; 1966, c. 127; 1971, Ex.Sess., c. 126; 1972, cc. 704, 767; 1976, cc. 512, 617; 1977, c. 225; 1981, c.581; 1985, c. 59; 1989, cc. 24, 564; 1991, c. 422; 1997, c. 587; 1998, cc.324, 864; 1999, c. 386; 2005, c. 854; 2007, cc. 260, 813; 2008, c. 355; 2008,Sp. Sess. II, c. 8; 2009, c. 335; 2010, c. 392.)
§ 15.2-2404. Authority to impose taxes or assessments for local improvements;purposes.
A. A locality may impose taxes or assessments upon the owners of abuttingproperty for constructing, improving, replacing or enlarging the sidewalksupon existing streets, for improving and paving existing alleys, and for theconstruction or the use of sanitary or storm water management facilities,retaining walls, curbs and gutters. Such taxes or assessments may include thelegal, financial or other directly attributable costs incurred by thelocality in creating a district, if a district is created, and financing thepayment of the improvements. The taxes or assessments shall not be in excessof the peculiar benefits resulting from the improvements to such abuttingproperty owners. No tax or assessment for retaining walls shall be imposedupon any property owner who does not agree to such tax or assessment.
B. In addition to the foregoing, a locality may impose taxes or assessmentsupon the owners of abutting property for the construction, replacement orenlargement of waterlines; for the installation of street lights; for theconstruction or installation of canopies or other weather protective devices;for the installation of lighting in connection with the foregoing; and forpermanent amenities, including, but not limited to, benches or wastereceptacles. With regard to installation of street lights, a locality mayprovide by ordinance that upon a petition of at least 60 percent of theproperty owners within a subdivision, or such higher percent as provided inthe ordinance, the locality may impose taxes or assessments upon all ownerswithin the subdivision who benefit from such improvements. The taxes orassessments shall not be in excess of the peculiar benefits resulting fromthe improvements to such property owners.
C. In the Cities of Chesapeake, Hopewell, Newport News, Norfolk, Richmond,and Virginia Beach, the governing body may impose taxes or assessments uponthe abutting property owners for the initial improving and paving of anexisting street provided not less than 50 percent of such abutting propertyowners who own not less than 50 percent of the property abutting such streetrequest the improvement or paving. The taxes or assessments permitted by thisparagraph shall not be in excess of the peculiar benefits resulting from theimprovements to such abutting property owners and in no event shall suchamount exceed the sum of $10 per front foot of property abutting such streetor the sum of $1,000 for any one subdivided lot or parcel abutting suchstreet, whichever is the lesser.
D. The governing bodies of the Cities of Buena Vista and Waynesboro and theCounty of Augusta may, by duly adopted ordinance, impose taxes or assessmentsupon abutting property owners subjected to frequent flooding for specialbenefits conferred upon that property by the installation or construction offlood control barriers, equipment or other improvements for the prevention offlooding in such area and shall provide for the payment of all or any part ofthe above projects out of the proceeds of such taxes or assessments, providedthat such taxes or assessments shall not be in excess of the peculiarbenefits resulting from the improvements to such abutting property owners.
E. In the Cities of Poquoson and Williamsburg, the governing body may imposetaxes or assessments upon the owners of abutting property for the undergroundrelocation of distribution lines for electricity, telephone, cable televisionand similar utilities. Notwithstanding the provisions of § 15.2-2405, suchunderground relocation of distribution lines may only be ordered by thegoverning body and the cost thereof apportioned in pursuance of an agreementbetween the governing body and the abutting landowners. Notice shall be givento the abutting landowners, notifying them when and where they may appearbefore the governing body, or some committee thereof, or the administrativeboard or other similar board of the locality to whom the matter may bereferred, to be heard in favor of or against such improvements.
F. The governing body of any locality may request an electric utility thatproposes to construct an overhead electric transmission line of 150 kilovoltsor more, any portion of which would be located in such locality, to enterinto an agreement with the locality that provides (i) the locality willimpose a tax or assessment on electric utility customers in a special ratedistrict in an amount sufficient to cover the utility's additional costs ofconstructing that portion of the proposed line to be located in suchlocality, or any smaller portion thereof as the utility and the locality mayagree, as an underground rather than an overhead line; (ii) the tax orassessment will be shown as a separate item on such customers' electric billsand will be collected by the utility on behalf of the locality; (iii) theutility will construct, operate, and maintain the agreed portion of the lineunderground; (iv) the locality will pay to the utility its full additionalcosts of constructing that portion of the line underground rather thanoverhead; and (v) such other terms and conditions as the parties may agree.This provision shall not apply, however, to lines in operation as of March 1,2005.
If the locality and the utility enter into such an agreement, the localityshall by ordinance (a) set the boundaries of the special rate district withina reasonable distance of the route of that portion of the line to be placedunderground pursuant to the agreement, and (b) fix the amount of such tax orassessment, which shall be based on the assessed value of real propertywithin such district. Thereafter, owners of real property comprising not lessthan 60 percent of the assessed value of real property within such districtmay petition the locality to impose such tax or assessment. If such petitionis filed, the locality shall submit the agreement to the State CorporationCommission on or before the date by which respondents must prefile testimonyand exhibits in any application for approval of the line before the StateCorporation Commission, which, after notice and opportunity for hearing,shall approve the agreement if it finds it to be in the public interest. Ifthere exists a practicably feasible overhead alternative for construction ofthe electric transmission line, the State Corporation Commission shall notapprove the agreement unless the governing body of every locality in whichthe underground segment of the line would be located requests the electricutility to construct the line underground in accordance with thissubdivision. If the agreement is approved by the State CorporationCommission, the locality shall impose such tax or assessment on electricutility customers within the district, and the locality and the utility shallcarry out the agreement according to its terms and conditions.
G. In the County of Loudoun, the governing body may impose taxes orassessments upon the abutting property owners of Crooked Bridge Lane, locatedin the Blue Ridge District, for the improvement of the bridge located onCrooked Bridge Lane, including construction, repair and maintenance, providednot less than 50 percent of such abutting property owners who own not lessthan 50 percent of the property abutting such street request the improvement.The taxes or assessments permitted by this paragraph shall not be in excessof the peculiar benefits resulting from the improvements to such abuttingproperty owners.
(Code 1950, § 15-669; 1962, c. 623, § 15.1-239; 1966, c. 127; 1971, Ex.Sess., c. 126; 1972, cc. 704, 767; 1976, cc. 512, 617; 1977, c. 225; 1981, c.581; 1985, c. 59; 1989, cc. 24, 564; 1991, c. 422; 1997, c. 587; 1998, cc.324, 864; 1999, c. 386; 2005, c. 854; 2007, cc. 260, 813; 2008, c. 355; 2008,Sp. Sess. II, c. 8; 2009, c. 335; 2010, c. 392.)
§ 15.2-2404. Authority to impose taxes or assessments for local improvements;purposes.
A. A locality may impose taxes or assessments upon the owners of abuttingproperty for constructing, improving, replacing or enlarging the sidewalksupon existing streets, for improving and paving existing alleys, and for theconstruction or the use of sanitary or storm water management facilities,retaining walls, curbs and gutters. Such taxes or assessments may include thelegal, financial or other directly attributable costs incurred by thelocality in creating a district, if a district is created, and financing thepayment of the improvements. The taxes or assessments shall not be in excessof the peculiar benefits resulting from the improvements to such abuttingproperty owners. No tax or assessment for retaining walls shall be imposedupon any property owner who does not agree to such tax or assessment.
B. In addition to the foregoing, a locality may impose taxes or assessmentsupon the owners of abutting property for the construction, replacement orenlargement of waterlines; for the installation of street lights; for theconstruction or installation of canopies or other weather protective devices;for the installation of lighting in connection with the foregoing; and forpermanent amenities, including, but not limited to, benches or wastereceptacles. With regard to installation of street lights, a locality mayprovide by ordinance that upon a petition of at least 60 percent of theproperty owners within a subdivision, or such higher percent as provided inthe ordinance, the locality may impose taxes or assessments upon all ownerswithin the subdivision who benefit from such improvements. The taxes orassessments shall not be in excess of the peculiar benefits resulting fromthe improvements to such property owners.
C. In the Cities of Chesapeake, Hopewell, Newport News, Norfolk, Richmond,and Virginia Beach, the governing body may impose taxes or assessments uponthe abutting property owners for the initial improving and paving of anexisting street provided not less than 50 percent of such abutting propertyowners who own not less than 50 percent of the property abutting such streetrequest the improvement or paving. The taxes or assessments permitted by thisparagraph shall not be in excess of the peculiar benefits resulting from theimprovements to such abutting property owners and in no event shall suchamount exceed the sum of $10 per front foot of property abutting such streetor the sum of $1,000 for any one subdivided lot or parcel abutting suchstreet, whichever is the lesser.
D. The governing bodies of the Cities of Buena Vista and Waynesboro and theCounty of Augusta may, by duly adopted ordinance, impose taxes or assessmentsupon abutting property owners subjected to frequent flooding for specialbenefits conferred upon that property by the installation or construction offlood control barriers, equipment or other improvements for the prevention offlooding in such area and shall provide for the payment of all or any part ofthe above projects out of the proceeds of such taxes or assessments, providedthat such taxes or assessments shall not be in excess of the peculiarbenefits resulting from the improvements to such abutting property owners.
E. In the Cities of Poquoson and Williamsburg, the governing body may imposetaxes or assessments upon the owners of abutting property for the undergroundrelocation of distribution lines for electricity, telephone, cable televisionand similar utilities. Notwithstanding the provisions of § 15.2-2405, suchunderground relocation of distribution lines may only be ordered by thegoverning body and the cost thereof apportioned in pursuance of an agreementbetween the governing body and the abutting landowners. Notice shall be givento the abutting landowners, notifying them when and where they may appearbefore the governing body, or some committee thereof, or the administrativeboard or other similar board of the locality to whom the matter may bereferred, to be heard in favor of or against such improvements.
F. The governing body of any locality may request an electric utility thatproposes to construct an overhead electric transmission line of 150 kilovoltsor more, any portion of which would be located in such locality, to enterinto an agreement with the locality that provides (i) the locality willimpose a tax or assessment on electric utility customers in a special ratedistrict in an amount sufficient to cover the utility's additional costs ofconstructing that portion of the proposed line to be located in suchlocality, or any smaller portion thereof as the utility and the locality mayagree, as an underground rather than an overhead line; (ii) the tax orassessment will be shown as a separate item on such customers' electric billsand will be collected by the utility on behalf of the locality; (iii) theutility will construct, operate, and maintain the agreed portion of the lineunderground; (iv) the locality will pay to the utility its full additionalcosts of constructing that portion of the line underground rather thanoverhead; and (v) such other terms and conditions as the parties may agree.This provision shall not apply, however, to lines in operation as of March 1,2005.
If the locality and the utility enter into such an agreement, the localityshall by ordinance (a) set the boundaries of the special rate district withina reasonable distance of the route of that portion of the line to be placedunderground pursuant to the agreement, and (b) fix the amount of such tax orassessment, which shall be based on the assessed value of real propertywithin such district. Thereafter, owners of real property comprising not lessthan 60 percent of the assessed value of real property within such districtmay petition the locality to impose such tax or assessment. If such petitionis filed, the locality shall submit the agreement to the State CorporationCommission on or before the date by which respondents must prefile testimonyand exhibits in any application for approval of the line before the StateCorporation Commission, which, after notice and opportunity for hearing,shall approve the agreement if it finds it to be in the public interest. Ifthere exists a practicably feasible overhead alternative for construction ofthe electric transmission line, the State Corporation Commission shall notapprove the agreement unless the governing body of every locality in whichthe underground segment of the line would be located requests the electricutility to construct the line underground in accordance with thissubdivision. If the agreement is approved by the State CorporationCommission, the locality shall impose such tax or assessment on electricutility customers within the district, and the locality and the utility shallcarry out the agreement according to its terms and conditions.
G. In the County of Loudoun, the governing body may impose taxes orassessments upon the abutting property owners of Crooked Bridge Lane, locatedin the Blue Ridge District, for the improvement of the bridge located onCrooked Bridge Lane, including construction, repair and maintenance, providednot less than 50 percent of such abutting property owners who own not lessthan 50 percent of the property abutting such street request the improvement.The taxes or assessments permitted by this paragraph shall not be in excessof the peculiar benefits resulting from the improvements to such abuttingproperty owners.
(Code 1950, § 15-669; 1962, c. 623, § 15.1-239; 1966, c. 127; 1971, Ex.Sess., c. 126; 1972, cc. 704, 767; 1976, cc. 512, 617; 1977, c. 225; 1981, c.581; 1985, c. 59; 1989, cc. 24, 564; 1991, c. 422; 1997, c. 587; 1998, cc.324, 864; 1999, c. 386; 2005, c. 854; 2007, cc. 260, 813; 2008, c. 355; 2008,Sp. Sess. II, c. 8; 2009, c. 335; 2010, c. 392.)
