{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-1104.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-1104.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-1104.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-1104.html"}],"law_id":69883,"edition_id":1,"section_id":69883,"structure_id":12912,"section_number":"15.2-1104","catch_line":"Taxes and assessments","history":"Code 1950, \u00a7 15-77.5; 1958, c. 328; 1962, c. 623, \u00a7 15.1-841; 1997, c. 587; 2003, c. 216; 2012, c. 585.","full_text":"A municipal corporation may raise annually by taxes and assessments on property, persons, and other subjects of taxation, which are not prohibited by law, such sums of money as in the judgment of the municipal corporation are necessary to pay the debts, defray the expenses, accomplish the purposes, and perform the functions of the municipal corporation, in such manner as the municipal corporation deems necessary or expedient. A municipal corporation may also establish by ordinance a discount for the early payment of any such taxes or assessments. For purposes of this section, &#8220;early payment&#8221; may include payment of real property taxes in full on or before the due date of such tax.","order_by":null,"text":{"0":{"id":252511,"text":"A municipal corporation may raise annually by taxes and assessments on property, persons, and other subjects of taxation, which are not prohibited by law, such sums of money as in the judgment of the municipal corporation are necessary to pay the debts, defray the expenses, accomplish the purposes, and perform the functions of the municipal corporation, in such manner as the municipal corporation deems necessary or expedient. A municipal corporation may also establish by ordinance a discount for the early payment of any such taxes or assessments. For purposes of this section, &#8220;early payment&#8221; may include payment of real property taxes in full on or before the due date of such tax.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12912,"edition_id":1,"name":"Uniform Charter Powers","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12911,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":152373,"object_type":"structure","relational_id":12912,"identifier":"1","token":"15.2\/II\/11\/1","url":"\/15.2\/II\/11\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12911,"edition_id":1,"name":"Powers of Cities and Towns","identifier":"11","label":"chapter","depth":3,"order_by":1,"parent_id":12733,"metadata":{},"date_created":"2026-06-26 03:44:00","date_modified":"2026-06-26 03:44:00","permalink":{"id":152371,"object_type":"structure","relational_id":12911,"identifier":"11","token":"15.2\/II\/11","url":"\/15.2\/II\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12733,"edition_id":1,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":152369,"object_type":"structure","relational_id":12733,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":63972,"structure_id":12912,"section_number":"15.2-1100","catch_line":"Powers conferred; exercised by council","url":"\/15.2-1100\/","token":"15.2\/II\/11\/1\/15.2-1100","metadata":false},{"id":60920,"structure_id":12912,"section_number":"15.2-1101","catch_line":"Exercise of powers outside boundaries","url":"\/15.2-1101\/","token":"15.2\/II\/11\/1\/15.2-1101","metadata":false},{"id":67310,"structure_id":12912,"section_number":"15.2-1102","catch_line":"General grant of power; enumeration of powers not exclusive; limitations on exercise of power","url":"\/15.2-1102\/","token":"15.2\/II\/11\/1\/15.2-1102","metadata":false},{"id":82498,"structure_id":12912,"section_number":"15.2-1103","catch_line":"Charter provisions not affected; conflict between chapter and charter","url":"\/15.2-1103\/","token":"15.2\/II\/11\/1\/15.2-1103","metadata":false},{"id":69883,"structure_id":12912,"section_number":"15.2-1104","catch_line":"Taxes and assessments","url":"\/15.2-1104\/","token":"15.2\/II\/11\/1\/15.2-1104","metadata":false},{"id":68568,"structure_id":12912,"section_number":"15.2-1104.1","catch_line":"Tax on admissions to charitable events","url":"\/15.2-1104.1\/","token":"15.2\/II\/11\/1\/15.2-1104.1","metadata":false},{"id":85204,"structure_id":12912,"section_number":"15.2-1105","catch_line":"Borrowing money and issuing evidence of indebtedness","url":"\/15.2-1105\/","token":"15.2\/II\/11\/1\/15.2-1105","metadata":false},{"id":55157,"structure_id":12912,"section_number":"15.2-1106","catch_line":"Control and management of affairs; books, records, accounts, etc., of agencies","url":"\/15.2-1106\/","token":"15.2\/II\/11\/1\/15.2-1106","metadata":false},{"id":58138,"structure_id":12912,"section_number":"15.2-1107","catch_line":"Departments, offices, boards, etc","url":"\/15.2-1107\/","token":"15.2\/II\/11\/1\/15.2-1107","metadata":false},{"id":58712,"structure_id":12912,"section_number":"15.2-1108","catch_line":"Gifts, donations, bequests or grants","url":"\/15.2-1108\/","token":"15.2\/II\/11\/1\/15.2-1108","metadata":false},{"id":54458,"structure_id":12912,"section_number":"15.2-1109","catch_line":"Milk, food and food products","url":"\/15.2-1109\/","token":"15.2\/II\/11\/1\/15.2-1109","metadata":false},{"id":57405,"structure_id":12912,"section_number":"15.2-1110","catch_line":"Swimming pools, lakes and other waters","url":"\/15.2-1110\/","token":"15.2\/II\/11\/1\/15.2-1110","metadata":false},{"id":54024,"structure_id":12912,"section_number":"15.2-1111","catch_line":"Regulation of cemeteries and burials","url":"\/15.2-1111\/","token":"15.2\/II\/11\/1\/15.2-1111","metadata":false},{"id":83237,"structure_id":12912,"section_number":"15.2-1112","catch_line":"Aid to military units","url":"\/15.2-1112\/","token":"15.2\/II\/11\/1\/15.2-1112","metadata":false},{"id":70796,"structure_id":12912,"section_number":"15.2-1113","catch_line":"Dangerous, etc., business or employment; transportation of offensive substances; explosive or inflammable substances; fireworks","url":"\/15.2-1113\/","token":"15.2\/II\/11\/1\/15.2-1113","metadata":false},{"id":63889,"structure_id":12912,"section_number":"15.2-1113.1","catch_line":"Prohibiting hunting in certain areas","url":"\/15.2-1113.1\/","token":"15.2\/II\/11\/1\/15.2-1113.1","metadata":false},{"id":55523,"structure_id":12912,"section_number":"15.2-1114","catch_line":"Auctions; pawnshops; secondhand dealers; peddling; fraud and deceit in sales; weights and measures","url":"\/15.2-1114\/","token":"15.2\/II\/11\/1\/15.2-1114","metadata":false},{"id":70224,"structure_id":12912,"section_number":"15.2-1115","catch_line":"Abatement or removal of nuisances","url":"\/15.2-1115\/","token":"15.2\/II\/11\/1\/15.2-1115","metadata":false},{"id":60497,"structure_id":12912,"section_number":"15.2-1116","catch_line":"Smoke; fuel-burning equipment","url":"\/15.2-1116\/","token":"15.2\/II\/11\/1\/15.2-1116","metadata":false},{"id":58253,"structure_id":12912,"section_number":"15.2-1117","catch_line":"Light, ventilation, sanitation and use and occupancy of buildings","url":"\/15.2-1117\/","token":"15.2\/II\/11\/1\/15.2-1117","metadata":false},{"id":68157,"structure_id":12912,"section_number":"15.2-1118","catch_line":"Repealed","url":"\/15.2-1118\/","token":"15.2\/II\/11\/1\/15.2-1118","metadata":false},{"id":61882,"structure_id":12912,"section_number":"15.2-1119","catch_line":"Hospitals, sanatoria, homes, clinics, etc","url":"\/15.2-1119\/","token":"15.2\/II\/11\/1\/15.2-1119","metadata":false},{"id":56988,"structure_id":12912,"section_number":"15.2-1120","catch_line":"Detentive, correctional and penal institutions","url":"\/15.2-1120\/","token":"15.2\/II\/11\/1\/15.2-1120","metadata":false},{"id":75579,"structure_id":12912,"section_number":"15.2-1121","catch_line":"Cemeteries","url":"\/15.2-1121\/","token":"15.2\/II\/11\/1\/15.2-1121","metadata":false},{"id":74115,"structure_id":12912,"section_number":"15.2-1122","catch_line":"Parking or storage of vehicles","url":"\/15.2-1122\/","token":"15.2\/II\/11\/1\/15.2-1122","metadata":false},{"id":73888,"structure_id":12912,"section_number":"15.2-1123","catch_line":"Airports and facilities","url":"\/15.2-1123\/","token":"15.2\/II\/11\/1\/15.2-1123","metadata":false},{"id":65104,"structure_id":12912,"section_number":"15.2-1123.1","catch_line":"Lynchburg Regional Airport police department","url":"\/15.2-1123.1\/","token":"15.2\/II\/11\/1\/15.2-1123.1","metadata":false},{"id":78905,"structure_id":12912,"section_number":"15.2-1124","catch_line":"Police jurisdiction over lands, buildings and structures; jurisdiction of offenses; appeals; jurisdiction in certain public buildings with magistrate's offices","url":"\/15.2-1124\/","token":"15.2\/II\/11\/1\/15.2-1124","metadata":false},{"id":71981,"structure_id":12912,"section_number":"15.2-1125","catch_line":"Licenses and permits; fees; bonds or insurance","url":"\/15.2-1125\/","token":"15.2\/II\/11\/1\/15.2-1125","metadata":false},{"id":64872,"structure_id":12912,"section_number":"15.2-1126","catch_line":"Posting of bond not prerequisite to exercise of right by municipality","url":"\/15.2-1126\/","token":"15.2\/II\/11\/1\/15.2-1126","metadata":false}],"previous_section":{"id":82498,"structure_id":12912,"section_number":"15.2-1103","catch_line":"Charter provisions not affected; conflict between chapter and charter","url":"\/15.2-1103\/","token":"15.2\/II\/11\/1\/15.2-1103","metadata":false},"next_section":{"id":68568,"structure_id":12912,"section_number":"15.2-1104.1","catch_line":"Tax on admissions to charitable events","url":"\/15.2-1104.1\/","token":"15.2\/II\/11\/1\/15.2-1104.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-1104\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1958, chapter 328; in 1962, chapter 623; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0216\">216<\/a>; in 2012, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0585\">585<\/a>.<\/p>","references":[{"id":84184,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","order_by":null,"url":"\/58.1-3840\/"}],"refers_to":false,"permalink":{"id":152391,"object_type":"law","relational_id":69883,"identifier":"15.2-1104","token":"15.2\/II\/11\/1\/15.2-1104","url":"\/15.2-1104\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-1104\/","token":"15.2\/II\/11\/1\/15.2-1104","dublin_core":{"Title":"Taxes and assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-1104","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A municipal corporation may raise annually by taxes and assessments on property, persons, and other subjects of taxation, which are not prohibited by <span class=\"dictionary\">law<\/span>, such sums of money as in the <span class=\"dictionary\">judgment<\/span> of the municipal corporation are necessary to pay the debts, defray the expenses, accomplish the purposes, and perform the functions of the municipal corporation, in such manner as the municipal corporation deems necessary or expedient. A municipal corporation may also establish by <span class=\"dictionary\">ordinance<\/span> a discount for the early payment of any such taxes or assessments. For purposes of this section, &#8220;early payment&#8221; may include payment of real property taxes in full on or before the due date of such tax.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAXES AND ASSESSMENTS (\u00a7 15.2-1104)\n\nA municipal corporation may raise annually by taxes and assessments on property,\npersons, and other subjects of taxation, which are not prohibited by law, such\nsums of money as in the judgment of the municipal corporation are necessary to\npay the debts, defray the expenses, accomplish the purposes, and perform the\nfunctions of the municipal corporation, in such manner as the municipal\ncorporation deems necessary or expedient. A municipal corporation may also\nestablish by ordinance a discount for the early payment of any such taxes or\nassessments. For purposes of this section, &#8220;early payment&#8221; may\ninclude payment of real property taxes in full on or before the due date of such\ntax.\n\nHISTORY: Code 1950, \u00a7 15-77.5; 1958, c. 328; 1962, c. 623, \u00a7 15.1-841; 1997,\nc. 587; 2003, c. 216; 2012, c. 585.","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}}