{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/10.1-626.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/10.1-626.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/10.1-626.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/10.1-626.html"}],"law_id":61659,"edition_id":1,"section_id":61659,"structure_id":14928,"section_number":"10.1-626","catch_line":"Levy of tax or service charge; when district in two or more counties or cities; landbooks certified to treasurers","history":"1981, c. 156, \u00a7 21-112.12:1; 1988, c. 891.","full_text":"A\n\nOn or before March 1 of each year, the trustees of the watershed improvement district shall make an estimate of the amount of money they deem necessary to be raised for the year in such district (i) for operating expenses and interest payments and (ii) for amortization of debt, and, after approval by the directors of the soil and water conservation district or districts, and the Virginia Soil and Water Conservation Board, shall establish the tax rate or service charge rate necessary to raise such amount of money. The tax rate or service charge rate to be applied against the amount determined under subsection C or D of this section shall be determined before the date fixed by law for the determination of the general levy by the governing body of the counties or cities in which the district is situated.B\n\nThe trustees of a watershed improvement district which imposes a tax on real estate or a service charge based on the increase in the fair market value of real estate caused by the district’s project shall make up a landbook of all properties subject to the watershed improvement district tax or service charge on forms similar to those used by the county or city affected.\n\t\t\tA separate landbook shall be made for each county or city if the district is located in more than one county or city. The landbook or landbooks of all properties subject to the district tax or the service charge, along with the tax rate or service charge rate fixed by the governing body of the district for that year, shall be certified to the appropriate county or city treasurer or treasurers, and filed in the clerk’s office of such locality or localities, by the governing body of the watershed improvement district on or before the day the county or city landbook is required to be so certified. Such landbook or landbooks shall be subject to the same retention requirements as the county or city landbook.C\n\nFor tax purposes under this article, the assessed valuation of all real estate located in a watershed improvement district shall be the same fair market valuation that appears in the most recent landbook for the county, city, or town wherein the subject property is located. However, in a watershed improvement district which is located in two or more counties or cities and in which there is a disparity of assessed valuations between the counties or cities, the governing body of the watershed improvement district may petition the judge or judges of the circuit courts in which the district is located to appoint one or more persons to assess all of the real estate in the district. The compensation of such person or persons shall be prescribed by the governing body of the district and paid out of the funds of the district.D\n\nIn districts authorized to impose a service charge, the service charge shall be based on the initial increase in fair market value resulting from a project. In order to determine the initial increase in fair market value, the trustees shall subtract the fair market value of each parcel without the project, as shown in the landbook for the year immediately preceding the year in which the project was begun from the fair market value of the parcel following completion of the project. The fair market value of each parcel with the project shall be determined by the district directors in a reasonable manner. The values so determined shall be the values against which the service charge rate is imposed so long as any bonds remain outstanding, and thereafter unless a change is approved by the district directors. If an additional improvement is made while any bonds are outstanding, the district directors may cause a new increase in fair market values to be computed to reflect such improvement. However, while any bonds are outstanding, such newly computed values shall not be used unless the total new increase in fair market values in the district is equal to or greater than the previously determined increase in fair market values. Within thirty days after determining the increase in fair market value for all real estate in the watershed improvement district resulting from the project, the trustees shall mail a notice of such determination to the owner of record of each parcel in the district.E\n\nThe assessments and determinations of increase in fair market value made under the provisions of this section may be used only for the watershed improvement district tax or service charge and shall in no way affect any county or city assessment or levies.F\n\nAny person, firm, or corporation aggrieved by any determination of increased value made under any provision of this article shall apply in writing to the trustees of the watershed improvement district within sixty days after the mailing of the notice required in subsection D of this section. Such application shall specify the increased value in the opinion of the applicant and the basis for such opinion. The trustees shall rule on all such applications within 120 days after mailing the notice required in subsection D of this section. If any applicant remains aggrieved by the determination of increased value after such a ruling, he may apply to the circuit court of the county or city wherein the land is situated for a correction of such determination of increased value, within the time limits and following the procedures set out in Article 5 (§ 58.1-3980 et seq.) of Chapter 39 of Title 58.1.G\n\nThe provisions of this section shall not be used to change the method of real estate assessment in any watershed improvement district established prior to January 1, 1976.","order_by":null,"text":{"0":{"id":225126,"text":"On or before March 1 of each year, the trustees of the watershed improvement district shall make an estimate of the amount of money they deem necessary to be raised for the year in such district (i) for operating expenses and interest payments and (ii) for amortization of debt, and, after approval by the directors of the soil and water conservation district or districts, and the Virginia Soil and Water Conservation Board, shall establish the tax rate or service charge rate necessary to raise such amount of money. The tax rate or service charge rate to be applied against the amount determined under subsection C or D of this section shall be determined before the date fixed by law for the determination of the general levy by the governing body of the counties or cities in which the district is situated.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":225127,"text":"The trustees of a watershed improvement district which imposes a tax on real estate or a service charge based on the increase in the fair market value of real estate caused by the district’s project shall make up a landbook of all properties subject to the watershed improvement district tax or service charge on forms similar to those used by the county or city affected.\n\t\t\tA separate landbook shall be made for each county or city if the district is located in more than one county or city. The landbook or landbooks of all properties subject to the district tax or the service charge, along with the tax rate or service charge rate fixed by the governing body of the district for that year, shall be certified to the appropriate county or city treasurer or treasurers, and filed in the clerk’s office of such locality or localities, by the governing body of the watershed improvement district on or before the day the county or city landbook is required to be so certified. Such landbook or landbooks shall be subject to the same retention requirements as the county or city landbook.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":225128,"text":"For tax purposes under this article, the assessed valuation of all real estate located in a watershed improvement district shall be the same fair market valuation that appears in the most recent landbook for the county, city, or town wherein the subject property is located. However, in a watershed improvement district which is located in two or more counties or cities and in which there is a disparity of assessed valuations between the counties or cities, the governing body of the watershed improvement district may petition the judge or judges of the circuit courts in which the district is located to appoint one or more persons to assess all of the real estate in the district. The compensation of such person or persons shall be prescribed by the governing body of the district and paid out of the funds of the district.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":225129,"text":"In districts authorized to impose a service charge, the service charge shall be based on the initial increase in fair market value resulting from a project. In order to determine the initial increase in fair market value, the trustees shall subtract the fair market value of each parcel without the project, as shown in the landbook for the year immediately preceding the year in which the project was begun from the fair market value of the parcel following completion of the project. The fair market value of each parcel with the project shall be determined by the district directors in a reasonable manner. The values so determined shall be the values against which the service charge rate is imposed so long as any bonds remain outstanding, and thereafter unless a change is approved by the district directors. If an additional improvement is made while any bonds are outstanding, the district directors may cause a new increase in fair market values to be computed to reflect such improvement. However, while any bonds are outstanding, such newly computed values shall not be used unless the total new increase in fair market values in the district is equal to or greater than the previously determined increase in fair market values. Within thirty days after determining the increase in fair market value for all real estate in the watershed improvement district resulting from the project, the trustees shall mail a notice of such determination to the owner of record of each parcel in the district.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":225130,"text":"The assessments and determinations of increase in fair market value made under the provisions of this section may be used only for the watershed improvement district tax or service charge and shall in no way affect any county or city assessment or levies.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":225131,"text":"Any person, firm, or corporation aggrieved by any determination of increased value made under any provision of this article shall apply in writing to the trustees of the watershed improvement district within sixty days after the mailing of the notice required in subsection D of this section. Such application shall specify the increased value in the opinion of the applicant and the basis for such opinion. The trustees shall rule on all such applications within 120 days after mailing the notice required in subsection D of this section. If any applicant remains aggrieved by the determination of increased value after such a ruling, he may apply to the circuit court of the county or city wherein the land is situated for a correction of such determination of increased value, within the time limits and following the procedures set out in Article 5 (§ 58.1-3980 et seq.) of Chapter 39 of Title 58.1.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":225132,"text":"The provisions of this section shall not be used to change the method of real estate assessment in any watershed improvement district established prior to January 1, 1976.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"ancestry":[{"id":14928,"edition_id":1,"name":"Watershed Improvements Districts","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":12894,"metadata":{},"date_created":"2026-06-26 03:50:51","date_modified":"2026-06-26 03:50:51","permalink":{"id":144567,"object_type":"structure","relational_id":14928,"identifier":"3","token":"10.1\/I\/6\/3","url":"\/10.1\/I\/6\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12894,"edition_id":1,"name":"Flood Protection and Dam Safety","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12893,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":144271,"object_type":"structure","relational_id":12894,"identifier":"6","token":"10.1\/I\/6","url":"\/10.1\/I\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12893,"edition_id":1,"name":"Activities Administered by the Department of Conservation and Recreation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12740,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":143315,"object_type":"structure","relational_id":12893,"identifier":"I","token":"10.1\/I","url":"\/10.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12740,"edition_id":1,"name":"Conservation","identifier":"10.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":143313,"object_type":"structure","relational_id":12740,"identifier":"10.1","token":"10.1","url":"\/10.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":65094,"structure_id":14928,"section_number":"10.1-614","catch_line":"Establishment within soil and water conservation district authorized","url":"\/10.1-614\/","token":"10.1\/I\/6\/3\/10.1-614","metadata":false},{"id":78696,"structure_id":14928,"section_number":"10.1-615","catch_line":"Petition for establishment; what to set forth","url":"\/10.1-615\/","token":"10.1\/I\/6\/3\/10.1-615","metadata":false},{"id":86266,"structure_id":14928,"section_number":"10.1-616","catch_line":"Notice and hearing on petition; determination of need for district and defining boundaries","url":"\/10.1-616\/","token":"10.1\/I\/6\/3\/10.1-616","metadata":false},{"id":61004,"structure_id":14928,"section_number":"10.1-617","catch_line":"Determination of whether operation of proposed district is feasible; referendum","url":"\/10.1-617\/","token":"10.1\/I\/6\/3\/10.1-617","metadata":false},{"id":71841,"structure_id":14928,"section_number":"10.1-618","catch_line":"Ballots used in such referendum","url":"\/10.1-618\/","token":"10.1\/I\/6\/3\/10.1-618","metadata":false},{"id":83793,"structure_id":14928,"section_number":"10.1-619","catch_line":"Consideration of results of referendum; simple majority vote required","url":"\/10.1-619\/","token":"10.1\/I\/6\/3\/10.1-619","metadata":false},{"id":87289,"structure_id":14928,"section_number":"10.1-620","catch_line":"Declaration of organization of district; certification to Board","url":"\/10.1-620\/","token":"10.1\/I\/6\/3\/10.1-620","metadata":false},{"id":58708,"structure_id":14928,"section_number":"10.1-621","catch_line":"Establishment of watershed improvement district situated in more than one soil and water conservation district","url":"\/10.1-621\/","token":"10.1\/I\/6\/3\/10.1-621","metadata":false},{"id":72406,"structure_id":14928,"section_number":"10.1-622","catch_line":"Inclusion of additional territory","url":"\/10.1-622\/","token":"10.1\/I\/6\/3\/10.1-622","metadata":false},{"id":85712,"structure_id":14928,"section_number":"10.1-623","catch_line":"Governing body of district; trustees","url":"\/10.1-623\/","token":"10.1\/I\/6\/3\/10.1-623","metadata":false},{"id":79912,"structure_id":14928,"section_number":"10.1-624","catch_line":"Officers, agents and employees; surety bonds; annual audit","url":"\/10.1-624\/","token":"10.1\/I\/6\/3\/10.1-624","metadata":false},{"id":63948,"structure_id":14928,"section_number":"10.1-625","catch_line":"Status and general powers of district; power to levy tax or service charge; approval of landowners required","url":"\/10.1-625\/","token":"10.1\/I\/6\/3\/10.1-625","metadata":false},{"id":61659,"structure_id":14928,"section_number":"10.1-626","catch_line":"Levy of tax or service charge; when district in two or more counties or cities; landbooks certified to treasurers","url":"\/10.1-626\/","token":"10.1\/I\/6\/3\/10.1-626","metadata":false},{"id":56972,"structure_id":14928,"section_number":"10.1-627","catch_line":"Collection of tax or service charge; proceeds kept in special account; expenditures from such account","url":"\/10.1-627\/","token":"10.1\/I\/6\/3\/10.1-627","metadata":false},{"id":73686,"structure_id":14928,"section_number":"10.1-628","catch_line":"Fiscal powers of governing body; may poll landowners on question of incurring indebtedness or issuing bonds","url":"\/10.1-628\/","token":"10.1\/I\/6\/3\/10.1-628","metadata":false},{"id":75513,"structure_id":14928,"section_number":"10.1-629","catch_line":"Order authorizing governing body to incur indebtedness or issue bonds","url":"\/10.1-629\/","token":"10.1\/I\/6\/3\/10.1-629","metadata":false},{"id":79764,"structure_id":14928,"section_number":"10.1-630","catch_line":"Type of indebtedness incurred or bonds issued","url":"\/10.1-630\/","token":"10.1\/I\/6\/3\/10.1-630","metadata":false},{"id":60643,"structure_id":14928,"section_number":"10.1-631","catch_line":"Annual tax for payment of interest or to amortize indebtedness or bonds","url":"\/10.1-631\/","token":"10.1\/I\/6\/3\/10.1-631","metadata":false},{"id":85104,"structure_id":14928,"section_number":"10.1-632","catch_line":"Powers granted additional to powers of soil and water conservation district; soil and water conservation district to continue to exercise its powers","url":"\/10.1-632\/","token":"10.1\/I\/6\/3\/10.1-632","metadata":false},{"id":78187,"structure_id":14928,"section_number":"10.1-633","catch_line":"Power to incur debts and accept gifts, etc.; watershed improvement district to have same powers as soil and water conservation district","url":"\/10.1-633\/","token":"10.1\/I\/6\/3\/10.1-633","metadata":false},{"id":77216,"structure_id":14928,"section_number":"10.1-634","catch_line":"Question to be submitted to qualified voters; approval required","url":"\/10.1-634\/","token":"10.1\/I\/6\/3\/10.1-634","metadata":false},{"id":70110,"structure_id":14928,"section_number":"10.1-634.1","catch_line":"Conduct of referenda","url":"\/10.1-634.1\/","token":"10.1\/I\/6\/3\/10.1-634.1","metadata":false},{"id":76303,"structure_id":14928,"section_number":"10.1-635","catch_line":"Power of eminent domain","url":"\/10.1-635\/","token":"10.1\/I\/6\/3\/10.1-635","metadata":false}],"previous_section":{"id":63948,"structure_id":14928,"section_number":"10.1-625","catch_line":"Status and general powers of district; power to levy tax or service charge; approval of landowners required","url":"\/10.1-625\/","token":"10.1\/I\/6\/3\/10.1-625","metadata":false},"next_section":{"id":56972,"structure_id":14928,"section_number":"10.1-627","catch_line":"Collection of tax or service charge; proceeds kept in special account; expenditures from such account","url":"\/10.1-627\/","token":"10.1\/I\/6\/3\/10.1-627","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/10.1-626\/","history_text":"

This law was first created in 1981. The record of its establishment is cataloged in chapter 156 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1981 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1988, chapter 891.<\/p>","references":[{"id":60643,"section_number":"10.1-631","catch_line":"Annual tax for payment of interest or to amortize indebtedness or bonds","order_by":null,"url":"\/10.1-631\/"}],"refers_to":[{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"}],"permalink":{"id":144617,"object_type":"law","relational_id":61659,"identifier":"10.1-626","token":"10.1\/I\/6\/3\/10.1-626","url":"\/10.1-626\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/10.1-626\/","token":"10.1\/I\/6\/3\/10.1-626","dublin_core":{"Title":"Levy of tax or service charge; when district in two or more counties or cities; landbooks certified to treasurers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 10.1-626","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> On or before March 1 of each year, the trustees of the watershed improvement district shall make an estimate of the amount of money they deem necessary to be raised for the year in such district (i) for operating expenses and interest payments and (ii) for amortization of debt, and, after approval by the directors<\/span> of the soil and water conservation district or districts, and the Virginia Soil and Water Conservation Board, shall establish the tax rate or service charge rate necessary to raise such amount of money. The tax rate or service charge rate to be applied against the amount determined under subsection C or D of this section shall be determined before the date fixed by law<\/span> for the determination of the general levy<\/span> by the governing body of the counties or cities in which the district is situated. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The trustees of a watershed improvement district which imposes a tax on real estate or a service charge based on the increase in the fair market value of real estate caused by the district’s project shall make up a landbook of all properties subject to the watershed improvement district tax or service charge on forms similar to those used by the county or city affected.\n\t\t\tA separate landbook shall be made for each county or city if the district is located in more than one county or city. The landbook or landbooks of all properties subject to the district tax or the service charge, along with the tax rate or service charge rate fixed by the governing body of the district for that year, shall be certified to the appropriate county or city treasurer or treasurers, and filed in the clerk’s office of such locality or localities, by the governing body of the watershed improvement district on or before the day the county or city landbook is required to be so certified. Such landbook or landbooks shall be subject to the same retention requirements as the county or city landbook. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For tax purposes under this article, the assessed valuation of all real estate located in a watershed improvement district shall be the same fair market valuation that appears in the most recent landbook for the county, city, or town wherein the subject property is located. However, in a watershed improvement district which is located in two or more counties or cities and in which there is a disparity of assessed valuations between the counties or cities, the governing body of the watershed improvement district may petition<\/span> the judge<\/span> or judges<\/span> of the circuit<\/span> courts<\/span> in which the district is located to appoint one or more persons to assess all of the real estate in the district. The compensation of such person or persons shall be prescribed by the governing body of the district and paid out of the funds of the district. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In districts authorized to impose a service charge, the service charge shall be based on the initial increase in fair market value resulting from a project. In order<\/span> to determine the initial increase in fair market value, the trustees shall subtract the fair market value of each parcel without the project, as shown in the landbook for the year immediately preceding the year in which the project was begun from the fair market value of the parcel following completion of the project. The fair market value of each parcel with the project shall be determined by the district directors<\/span> in a reasonable manner. The values so determined shall be the values against which the service charge rate is imposed so long as any bonds<\/span> remain outstanding, and thereafter unless a change is approved by the district directors<\/span>. If an additional improvement is made while any bonds<\/span> are outstanding, the district directors<\/span> may cause a new increase in fair market values to be computed to reflect such improvement. However, while any bonds<\/span> are outstanding, such newly computed values shall not be used unless the total new increase in fair market values in the district is equal to or greater than the previously determined increase in fair market values. Within thirty days after determining the increase in fair market value for all real estate in the watershed improvement district resulting from the project, the trustees shall mail a notice of such determination to the owner of record of each parcel in the district. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The assessments and determinations of increase in fair market value made under the provisions of this section may be used only for the watershed improvement district tax or service charge and shall in no way affect any county or city assessment or levies. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Any person, firm, or corporation aggrieved by any determination of increased value made under any provision of this article shall apply in writing to the trustees of the watershed improvement district within sixty days after the mailing of the notice required in subsection D of this section. Such application shall specify the increased value in the opinion<\/span> of the applicant and the basis for such opinion<\/span>. The trustees shall rule on all such applications within 120 days after mailing the notice required in subsection D of this section. If any applicant remains aggrieved by the determination of increased value after such a ruling, he may apply to the circuit<\/span> court<\/span> of the county or city wherein the land is situated for a correction of such determination of increased value, within the time limits and following the procedures set out in Article 5 (§ 58.1-3980<\/a> et seq.) of Chapter 39 of Title 58.1. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> The provisions of this section shall not be used to change the method of real estate assessment in any watershed improvement district established prior to January 1, 1976. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLEVY OF TAX OR SERVICE CHARGE; WHEN DISTRICT IN TWO OR MORE COUNTIES OR CITIES;\nLANDBOOKS CERTIFIED TO TREASURERS (\u00a7 10.1-626)\n\nA. On or before March 1 of each year, the trustees of the watershed improvement\ndistrict shall make an estimate of the amount of money they deem necessary to be\nraised for the year in such district (i) for operating expenses and interest\npayments and (ii) for amortization of debt, and, after approval by the directors\nof the soil and water conservation district or districts, and the Virginia Soil\nand Water Conservation Board, shall establish the tax rate or service charge\nrate necessary to raise such amount of money. The tax rate or service charge\nrate to be applied against the amount determined under subsection C or D of this\nsection shall be determined before the date fixed by law for the determination\nof the general levy by the governing body of the counties or cities in which the\ndistrict is situated.\n\nB. The trustees of a watershed improvement district which imposes a tax on real\nestate or a service charge based on the increase in the fair market value of\nreal estate caused by the district’s project shall make up a landbook of\nall properties subject to the watershed improvement district tax or service\ncharge on forms similar to those used by the county or city affected.\n\t\t\tA separate landbook shall be made for each county or city if the district is\nlocated in more than one county or city. The landbook or landbooks of all\nproperties subject to the district tax or the service charge, along with the tax\nrate or service charge rate fixed by the governing body of the district for that\nyear, shall be certified to the appropriate county or city treasurer or\ntreasurers, and filed in the clerk’s office of such locality or\nlocalities, by the governing body of the watershed improvement district on or\nbefore the day the county or city landbook is required to be so certified. Such\nlandbook or landbooks shall be subject to the same retention requirements as the\ncounty or city landbook.\n\nC. For tax purposes under this article, the assessed valuation of all real\nestate located in a watershed improvement district shall be the same fair market\nvaluation that appears in the most recent landbook for the county, city, or town\nwherein the subject property is located. However, in a watershed improvement\ndistrict which is located in two or more counties or cities and in which there\nis a disparity of assessed valuations between the counties or cities, the\ngoverning body of the watershed improvement district may petition the judge or\njudges of the circuit courts in which the district is located to appoint one or\nmore persons to assess all of the real estate in the district. The compensation\nof such person or persons shall be prescribed by the governing body of the\ndistrict and paid out of the funds of the district.\n\nD. In districts authorized to impose a service charge, the service charge shall\nbe based on the initial increase in fair market value resulting from a project.\nIn order to determine the initial increase in fair market value, the trustees\nshall subtract the fair market value of each parcel without the project, as\nshown in the landbook for the year immediately preceding the year in which the\nproject was begun from the fair market value of the parcel following completion\nof the project. The fair market value of each parcel with the project shall be\ndetermined by the district directors in a reasonable manner. The values so\ndetermined shall be the values against which the service charge rate is imposed\nso long as any bonds remain outstanding, and thereafter unless a change is\napproved by the district directors. If an additional improvement is made while\nany bonds are outstanding, the district directors may cause a new increase in\nfair market values to be computed to reflect such improvement. However, while\nany bonds are outstanding, such newly computed values shall not be used unless\nthe total new increase in fair market values in the district is equal to or\ngreater than the previously determined increase in fair market values. Within\nthirty days after determining the increase in fair market value for all real\nestate in the watershed improvement district resulting from the project, the\ntrustees shall mail a notice of such determination to the owner of record of\neach parcel in the district.\n\nE. The assessments and determinations of increase in fair market value made\nunder the provisions of this section may be used only for the watershed\nimprovement district tax or service charge and shall in no way affect any county\nor city assessment or levies.\n\nF. Any person, firm, or corporation aggrieved by any determination of increased\nvalue made under any provision of this article shall apply in writing to the\ntrustees of the watershed improvement district within sixty days after the\nmailing of the notice required in subsection D of this section. Such application\nshall specify the increased value in the opinion of the applicant and the basis\nfor such opinion. The trustees shall rule on all such applications within 120\ndays after mailing the notice required in subsection D of this section. If any\napplicant remains aggrieved by the determination of increased value after such a\nruling, he may apply to the circuit court of the county or city wherein the land\nis situated for a correction of such determination of increased value, within\nthe time limits and following the procedures set out in Article 5 (§\n58.1-3980 et seq.) of Chapter 39 of Title 58.1.\n\nG. The provisions of this section shall not be used to change the method of real\nestate assessment in any watershed improvement district established prior to\nJanuary 1, 1976.\n\nHISTORY: 1981, c. 156, \u00a7 21-112.12:1; 1988, c. 891.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}