The assessments shall be due and payable on the first Monday in September in each year, and if the same shall not be paid in full by the thirty-first day of December following, they shall be delinquent and shall be entered as such by the treasurer of the county in which the lands whereon the assessments are delinquent are located, on his copy of the assessment rolls, which entry shall be notice of the lien of any such delinquent assessment to the same extent as the entry of lands in the delinquent tax books is notice of the lien thereon.
Code 1919, § 1771; 1920, p. 611; 1924, p. 712; 1926, p. 620; 1936, p. 1035.
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