When the sum actually collected on any such assessment shall be more than sufficient to pay the principal and interest for the next succeeding year, a proper allowance for such surplus shall be made in the following assessment, and the percentage may be reduced accordingly.
Code 1919, § 1771; 1924, p. 711; 1926, p. 620; 1936, p. 1034.
Structure Code of Virginia
Title 21 - Drainage, Soil Conservation, Sanitation and Public Facilities Districts
§ 21-292. Jurisdiction of circuit courts to establish projects
§ 21-292.1. "District" means "project."
§ 21-293. Drainage considered essential
§ 21-294. Establishment considered public improvement
§ 21-295. Form of petition; bond; summons of landowners not on petition
§ 21-296. Circulation of duplicate originals of petition
§ 21-297. Service and return of summons; appointment of board of viewers
§ 21-299. Notice to viewers of appointment
§ 21-300. Filling vacancies on board
§ 21-301. Compensation of viewers
§ 21-302. Petition based on widening, deepening, etc., of natural streams
§ 21-303. Withdrawal of persons signing petition
§ 21-304. All landowners need not be listed in petition; amendments
§ 21-305. Tile system of drainage
§ 21-306. Compensation of engineer, assistants and viewers
§ 21-307. Publication against unknown owners
§ 21-308. Appointment of representative of unknown owner
§ 21-309. Subsequent appearance of unknown owners
§ 21-310. Guardian ad litem for infants and incapacitated adults
§ 21-311. Recordation of petition and orders
§ 21-312. Examination; preliminary report
§ 21-314. Notice of consideration of preliminary report
§ 21-315. Hearing objections to preliminary report
§ 21-316. Exclusion of land not affected by drainage
§ 21-317. Changing boundaries to include land affected
§ 21-318. Determining efficiency of drainage; changes
§ 21-319. Board of viewers to attend hearing
§ 21-321. Preliminary establishment of district
§ 21-322. Land excluded from district but located within boundaries
§ 21-323. Condemnation of land
§ 21-326. Assistance in making survey
§ 21-327. Courses, distances and levels
§ 21-331. Profile of each levee, etc.; estimate of costs; rights-of-way
§ 21-332. Adoption of surveys already made
§ 21-333. Assessment of damages
§ 21-334. Classification of land; benefits; assessments
§ 21-336. Delay; extension of time
§ 21-337. Final report; notice of hearing
§ 21-338. Duty of viewers to review report and make changes
§ 21-340. Power of court to reopen after approval
§ 21-341. Dismissal of proceedings when cost exceeds benefit
§ 21-344. Payment of total costs and expenses
§ 21-345. Assessment of lands benefited not theretofore included
§ 21-347. Board of viewers to operate, manage and administer project
§ 21-348. Superintendent of construction
§ 21-349. Notice of time and place of letting contract; bids
§ 21-350. Bond to accompany bid
§ 21-352. Contract and bond of successful bidder
§ 21-353. Superintendent and engineer to act as advisors
§ 21-354. Basis of contract; inspection
§ 21-356. Correction of report
§ 21-358. Failure of contractor
§ 21-361. Assessment of benefits to railroads
§ 21-363. Manner of crossing right-of-way; cost
§ 21-364. Control and repairs; penalty for injury to construction
§ 21-365. Outlet for lateral drains
§ 21-366. Certification and record of total cost
§ 21-367. Preparation and contents of drainage tax lists
§ 21-368. Assessment rolls to provide for bond interest payments
§ 21-369. Amount of tax levied
§ 21-370. Application of surplus to reduce assessment for following year
§ 21-371. Assessment rolls to show time collectible; amount of assessment to depend on benefits
§ 21-373. Disposition of rolls
§ 21-374. Assessment shall have effect of judgment and constitute lien
§ 21-375. When assessment due and payable; when delinquent
§ 21-376. Interest from delinquency; penalty
§ 21-377. Notice of sale of delinquent land
§ 21-378. Place of sale when land lies in more than one county
§ 21-379. Time of sale of delinquent lands
§ 21-380. Redemption of delinquent lands sold
§ 21-381. Sufficiency of bids at delinquent sales
§ 21-382. Rights of board of viewers at sale
§ 21-384. Board of viewers to pay treasurer
§ 21-385. Effect when board of viewers acquires land at sale
§ 21-386. Sale and collection according to general law
§ 21-388. Duty of treasurer to make payments of interest and principal of bonds
§ 21-389. Change of assessment rolls on change of ownership of lands
§ 21-391. Notice of redemption
§ 21-392. Repayment to purchasers on redemption; deed on failure to redeem
§ 21-393. Notice of issuance of bonds
§ 21-394. Payment of full amount by landowner
§ 21-396. Issuing bonds; amount
§ 21-397. Interest and maturity of bonds
§ 21-398. Sale of bonds and disposition of proceeds
§ 21-400. Right of holders on default
§ 21-400.1. Bonds mutilated, lost or destroyed
§ 21-401. Exemption of bonds from taxation
§ 21-402. Changing assessments to conform to judgment
§ 21-404. Payment of assessments from proceeds of sale of land
§ 21-405. Procedure when value of land not equal to future assessments
§ 21-406. Surplus in hands of treasurer
§ 21-407. Impairment or destruction of work during construction
§ 21-408. Default by contractor
§ 21-409. When additional bonds may be issued
§ 21-410. Procedure for issuance of additional bonds
§ 21-411. Amount, interest and maturity of additional bonds
§ 21-412. When refunding bonds may be issued
§ 21-413. Maturity, interest and registration of refunding bonds
§ 21-414. Sale or exchange of refunding bonds
§ 21-415. How refunding bonds sold
§ 21-416. Collection of assessments on retired bonds
§ 21-417. Additional assessments to pay principal and interest on refunding bonds
§ 21-418. Cancellation of assessments for retired bonds
§ 21-419. Preparation of assessment rolls when additional assessments made
§ 21-420. How additional assessments made
§ 21-421. Law applicable to original bonds applies to refunding bonds
§ 21-422. Contracts with United States as to refunding
§ 21-423. Compensation and expenses
§ 21-424. Defects in the proceedings; construction of chapter