{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/10.1-631.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/10.1-631.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/10.1-631.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/10.1-631.html"}],"law_id":60643,"edition_id":1,"section_id":60643,"structure_id":14928,"section_number":"10.1-631","catch_line":"Annual tax for payment of interest or to amortize indebtedness or bonds","history":"1956, c. 668, \u00a7 21-112.18; 1973, c. 35; 1981, c. 156; 1988, c. 891; 1996, cc. 105, 819.","full_text":"The governing body of the watershed improvement district shall, if necessary to pay the interest on the indebtedness or bonds or to amortize such indebtedness or bonds, levy an annual tax or service charge in the manner prescribed by \u00a7 10.1-626 on all the real estate in the watershed improvement district subject to local taxation, to satisfy such obligations. This tax, irrespective of any approvals required pursuant to \u00a7 10.1-614, shall be sufficient to pay interest and to amortize such indebtedness or bonds at the times required.","order_by":null,"text":{"0":{"id":221647,"text":"The governing body of the watershed improvement district shall, if necessary to pay the interest on the indebtedness or bonds or to amortize such indebtedness or bonds, levy an annual tax or service charge in the manner prescribed by \u00a7 10.1-626 on all the real estate in the watershed improvement district subject to local taxation, to satisfy such obligations. This tax, irrespective of any approvals required pursuant to \u00a7 10.1-614, shall be sufficient to pay interest and to amortize such indebtedness or bonds at the times required.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/10.1-631\/","history_text":"<p>This law was first created in 1956. The record of its establishment is cataloged in chapter 668 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 1956 \u201cActs\u201d aren\u2019t available online. It has been modified 4 times. 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. Those modifications are as follows: in 1973, chapter 35; in 1981, chapter 156; in 1988, chapter 891; in 1996, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?961+ful+CHAP0105\">105<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?961+ful+CHAP0819\">819<\/a>.<\/p>","references":false,"refers_to":[{"id":65094,"section_number":"10.1-614","catch_line":"Establishment within soil and water conservation district authorized","order_by":null,"url":"\/10.1-614\/"},{"id":61659,"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","order_by":null,"url":"\/10.1-626\/"}],"permalink":{"id":144637,"object_type":"law","relational_id":60643,"identifier":"10.1-631","token":"10.1\/I\/6\/3\/10.1-631","url":"\/10.1-631\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/10.1-631\/","token":"10.1\/I\/6\/3\/10.1-631","dublin_core":{"Title":"Annual tax for payment of interest or to amortize indebtedness or bonds","Type":"Text","Format":"text\/html","Identifier":"\u00a7 10.1-631","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The governing body of the watershed improvement district shall, if necessary to pay the interest on the indebtedness or <span class=\"dictionary\">bonds<\/span> or to amortize such indebtedness or <span class=\"dictionary\">bonds<\/span>, <span class=\"dictionary\">levy<\/span> an annual tax or service charge in the manner prescribed by \u00a7&nbsp;<a class=\"law\" title=\"Levy of tax or service charge; when district in two or more counties or cities; landbooks certified to treasurers\" href=\"\/10.1-626\/\">10.1-626<\/a> on all the real estate in the watershed improvement district subject to local taxation, to satisfy such obligations. This tax, irrespective of any approvals required pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Establishment within soil and water conservation district authorized\" href=\"\/10.1-614\/\">10.1-614<\/a>, shall be sufficient to pay interest and to amortize such indebtedness or <span class=\"dictionary\">bonds<\/span> at the times required.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nANNUAL TAX FOR PAYMENT OF INTEREST OR TO AMORTIZE INDEBTEDNESS OR BONDS (\u00a7\n10.1-631)\n\nThe governing body of the watershed improvement district shall, if necessary to\npay the interest on the indebtedness or bonds or to amortize such indebtedness\nor bonds, levy an annual tax or service charge in the manner prescribed by \u00a7\n10.1-626 on all the real estate in the watershed improvement district subject to\nlocal taxation, to satisfy such obligations. This tax, irrespective of any\napprovals required pursuant to \u00a7 10.1-614, shall be sufficient to pay interest\nand to amortize such indebtedness or bonds at the times required.\n\nHISTORY: 1956, c. 668, \u00a7 21-112.18; 1973, c. 35; 1981, c. 156; 1988, c. 891;\n1996, cc. 105, 819.","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}}