Code of Virginia
Chapter 24 - Service Districts; Taxes and Assessments for Local Improvements
§ 15.2-2406. How cost assessed or apportioned

The cost of such improvement, when the same shall have been ascertained, shall be assessed or apportioned by the governing body, or by some committee thereof, or by any officer or board authorized by the governing body to make such assessment or apportionment, between the locality and the abutting property owners when less than the whole is assessed, provided that in cities and towns, except when it is otherwise agreed, that portion assessed against the abutting property owner or owners shall not exceed one-half of the total cost; but in cities and towns having a population not exceeding 12,000, the amount assessed shall not exceed three-fourths of the total cost of such improvement, and in the City of Chesapeake and the City of Virginia Beach, the amount assessed shall not exceed the total cost. Notwithstanding any other provision of this article, any portion of the cost of such improvements not funded by such special assessment may be paid from federal or state funds received by the locality for such purpose.
Code 1950, § 15-671; 1956, c. 27; 1962, c. 623, § 15.1-241; 1972, c. 767; 1974, c. 623; 1978, c. 594; 1997, c. 587; 2005, c. 515; 2007, c. 813.

Structure Code of Virginia

Code of Virginia

Title 15.2 - Counties, Cities and Towns

Chapter 24 - Service Districts; Taxes and Assessments for Local Improvements

§ 15.2-2400. Creation of service districts

§ 15.2-2401. Creation of service districts by court order in consolidated cities

§ 15.2-2402. Description of proposed service district

§ 15.2-2402.1. Change to service district boundaries

§ 15.2-2403. Powers of service districts

§ 15.2-2403.1. Creation of urban transportation service districts

§ 15.2-2403.2. Virginia Wallops Research Park Leadership Council established

§ 15.2-2403.3. (For contingent effective date, see Acts 2016, cc. 68 and 758, as amended by Acts 2017, c. 345) Stormwater service districts; allocation of revenues

§ 15.2-2403.4. Community improvement districts

§ 15.2-2404. Authority to impose taxes or assessments for local improvements; purposes

§ 15.2-2405. How imposed

§ 15.2-2406. How cost assessed or apportioned

§ 15.2-2407. Assessments to be reported to collector of taxes; postponement of payment by certain property owners

§ 15.2-2408. Notice to landowner of amount of assessment

§ 15.2-2409. How notice given; objections

§ 15.2-2410. Appeal to court; duty of clerk of governing body, etc.

§ 15.2-2411. How such appeal tried; lien of judgment; when to take effect; how enforced

§ 15.2-2412. Docketing of abstracts of resolutions or ordinances

§ 15.2-2413. Installment payment of assessments

§ 15.2-2413.1. Definitions

§ 15.2-2413.2. Filing of tourism improvement district plan

§ 15.2-2413.3. Petition for a proposed tourism improvement district

§ 15.2-2413.4. Hearing on a proposed tourism improvement district

§ 15.2-2413.5. Establishment or extension of the tourism improvement district

§ 15.2-2413.6. Local ordinances related to tourism improvement districts

§ 15.2-2413.7. Amendment to the tourism improvement district plan

§ 15.2-2413.8. Establishment of separate benefit zones within tourism improvement district; categories of businesses

§ 15.2-2413.9. Expenses of the tourism improvement district

§ 15.2-2413.10. Administering nonprofit

§ 15.2-2413.11. Dissolution