{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-2404.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-2404.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-2404.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-2404.html"}],"law_id":70381,"edition_id":1,"section_id":70381,"structure_id":15766,"section_number":"15.2-2404","catch_line":"Authority to impose taxes or assessments for local improvements; purposes","history":"Code 1950, \u00a7 15-669; 1962, c. 623, \u00a7 15.1-239; 1966, c. 127; 1971, Ex. Sess., c. 126; 1972, cc. 704, 767; 1976, cc. 512, 617; 1977, c. 225; 1981, c. 581; 1985, c. 59; 1989, cc. 24, 564; 1991, c. 422; 1997, c. 587; 1998, cc. 324, 864; 1999, c. 386; 2005, c. 854; 2007, cc. 260, 813; 2008, c. 355; 2008, Sp. Sess. II, c. 8; 2009, c. 335; 2010, c. 392; 2012, cc. 186, 404.","full_text":"A\n\nA locality may impose taxes or assessments upon the owners of abutting property for constructing, improving, replacing or enlarging the sidewalks upon existing streets, for improving and paving existing alleys, and for the construction or the use of sanitary or storm water management facilities, retaining walls, curbs and gutters. Such taxes or assessments may include the legal, financial or other directly attributable costs incurred by the locality in creating a district, if a district is created, and financing the payment of the improvements. The taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners. No tax or assessment for retaining walls shall be imposed upon any property owner who does not agree to such tax or assessment.B\n\nIn addition to the foregoing, a locality may impose taxes or assessments upon the owners of abutting property for the construction, replacement or enlargement of waterlines; for the installation of street lights; for the construction or installation of canopies or other weather protective devices; for the installation of lighting in connection with the foregoing; and for permanent amenities, including, but not limited to, benches or waste receptacles. With regard to installation of street lights, a locality may provide by ordinance that upon a petition of at least 60 percent of the property owners within a subdivision, or such higher percent as provided in the ordinance, the locality may impose taxes or assessments upon all owners within the subdivision who benefit from such improvements. The taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such property owners.C\n\nIn the Cities of Chesapeake, Hampton, Hopewell, Newport News, Norfolk, Richmond, and Virginia Beach, the governing body may impose taxes or assessments upon the abutting property owners for the initial improving and paving of an existing street provided not less than 50 percent of such abutting property owners who own not less than 50 percent of the property abutting such street request the improvement or paving. The taxes or assessments permitted by this paragraph shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners and in no event shall such amount exceed the sum of $10 per front foot of property abutting such street or the sum of $1,000 for any one subdivided lot or parcel abutting such street, whichever is the lesser.D\n\nThe governing bodies of the Cities of Buena Vista, Hampton, and Waynesboro and the County of Augusta may, by duly adopted ordinance, impose taxes or assessments upon abutting property owners subjected to frequent flooding for special benefits conferred upon that property by the installation or construction of flood control barriers, equipment or other improvements for the prevention of flooding in such area and shall provide for the payment of all or any part of the above projects out of the proceeds of such taxes or assessments, provided that such taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners.E\n\nIn the Cities of Hampton, Poquoson and Williamsburg, the governing body may impose taxes or assessments upon the owners of abutting property for the underground relocation of distribution lines for electricity, telephone, cable television and similar utilities. Notwithstanding the provisions of § 15.2-2405, such underground relocation of distribution lines may only be ordered by the governing body and the cost thereof apportioned in pursuance of an agreement between the governing body and the abutting landowners. Notice shall be given to the abutting landowners, notifying them when and where they may appear before the governing body, or some committee thereof, or the administrative board or other similar board of the locality to whom the matter may be referred, to be heard in favor of or against such improvements.F\n\nThe governing body of any locality may request an electric utility that proposes to construct an overhead electric transmission line of 150 kilovolts or more, any portion of which would be located in such locality, to enter into an agreement with the locality that provides (i) the locality will impose a tax or assessment on electric utility customers in a special rate district in an amount sufficient to cover the utility’s additional costs of constructing that portion of the proposed line to be located in such locality, or any smaller portion thereof as the utility and the locality may agree, as an underground rather than an overhead line; (ii) the tax or assessment will be shown as a separate item on such customers’ electric bills and will be collected by the utility on behalf of the locality; (iii) the utility will construct, operate, and maintain the agreed portion of the line underground; (iv) the locality will pay to the utility its full additional costs of constructing that portion of the line underground rather than overhead; and (v) such other terms and conditions as the parties may agree. This provision shall not apply, however, to lines in operation as of March 1, 2005.\n\t\t\tIf the locality and the utility enter into such an agreement, the locality shall by ordinance (a) set the boundaries of the special rate district within a reasonable distance of the route of that portion of the line to be placed underground pursuant to the agreement, and (b) fix the amount of such tax or assessment, which shall be based on the assessed value of real property within such district. Thereafter, owners of real property comprising not less than 60 percent of the assessed value of real property within such district may petition the locality to impose such tax or assessment. If such petition is filed, the locality shall submit the agreement to the State Corporation Commission on or before the date by which respondents must prefile testimony and exhibits in any application for approval of the line before the State Corporation Commission, which, after notice and opportunity for hearing, shall approve the agreement if it finds it to be in the public interest. If there exists a practicably feasible overhead alternative for construction of the electric transmission line, the State Corporation Commission shall not approve the agreement unless the governing body of every locality in which the underground segment of the line would be located requests the electric utility to construct the line underground in accordance with this subdivision. If the agreement is approved by the State Corporation Commission, the locality shall impose such tax or assessment on electric utility customers within the district, and the locality and the utility shall carry out the agreement according to its terms and conditions.G\n\nIn the County of Loudoun, the governing body may impose taxes or assessments upon the abutting property owners of Crooked Bridge Lane, located in the Blue Ridge District, for the improvement of the bridge located on Crooked Bridge Lane, including construction, repair and maintenance, provided not less than 50 percent of such abutting property owners who own not less than 50 percent of the property abutting such street request the improvement. The taxes or assessments permitted by this paragraph shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners.","order_by":null,"text":{"0":{"id":254026,"text":"A locality may impose taxes or assessments upon the owners of abutting property for constructing, improving, replacing or enlarging the sidewalks upon existing streets, for improving and paving existing alleys, and for the construction or the use of sanitary or storm water management facilities, retaining walls, curbs and gutters. Such taxes or assessments may include the legal, financial or other directly attributable costs incurred by the locality in creating a district, if a district is created, and financing the payment of the improvements. The taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners. No tax or assessment for retaining walls shall be imposed upon any property owner who does not agree to such tax or assessment.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":254027,"text":"In addition to the foregoing, a locality may impose taxes or assessments upon the owners of abutting property for the construction, replacement or enlargement of waterlines; for the installation of street lights; for the construction or installation of canopies or other weather protective devices; for the installation of lighting in connection with the foregoing; and for permanent amenities, including, but not limited to, benches or waste receptacles. With regard to installation of street lights, a locality may provide by ordinance that upon a petition of at least 60 percent of the property owners within a subdivision, or such higher percent as provided in the ordinance, the locality may impose taxes or assessments upon all owners within the subdivision who benefit from such improvements. The taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such property owners.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":254028,"text":"In the Cities of Chesapeake, Hampton, Hopewell, Newport News, Norfolk, Richmond, and Virginia Beach, the governing body may impose taxes or assessments upon the abutting property owners for the initial improving and paving of an existing street provided not less than 50 percent of such abutting property owners who own not less than 50 percent of the property abutting such street request the improvement or paving. The taxes or assessments permitted by this paragraph shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners and in no event shall such amount exceed the sum of $10 per front foot of property abutting such street or the sum of $1,000 for any one subdivided lot or parcel abutting such street, whichever is the lesser.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":254029,"text":"The governing bodies of the Cities of Buena Vista, Hampton, and Waynesboro and the County of Augusta may, by duly adopted ordinance, impose taxes or assessments upon abutting property owners subjected to frequent flooding for special benefits conferred upon that property by the installation or construction of flood control barriers, equipment or other improvements for the prevention of flooding in such area and shall provide for the payment of all or any part of the above projects out of the proceeds of such taxes or assessments, provided that such taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":254030,"text":"In the Cities of Hampton, Poquoson and Williamsburg, the governing body may impose taxes or assessments upon the owners of abutting property for the underground relocation of distribution lines for electricity, telephone, cable television and similar utilities. Notwithstanding the provisions of § 15.2-2405, such underground relocation of distribution lines may only be ordered by the governing body and the cost thereof apportioned in pursuance of an agreement between the governing body and the abutting landowners. Notice shall be given to the abutting landowners, notifying them when and where they may appear before the governing body, or some committee thereof, or the administrative board or other similar board of the locality to whom the matter may be referred, to be heard in favor of or against such improvements.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":254031,"text":"The governing body of any locality may request an electric utility that proposes to construct an overhead electric transmission line of 150 kilovolts or more, any portion of which would be located in such locality, to enter into an agreement with the locality that provides (i) the locality will impose a tax or assessment on electric utility customers in a special rate district in an amount sufficient to cover the utility’s additional costs of constructing that portion of the proposed line to be located in such locality, or any smaller portion thereof as the utility and the locality may agree, as an underground rather than an overhead line; (ii) the tax or assessment will be shown as a separate item on such customers’ electric bills and will be collected by the utility on behalf of the locality; (iii) the utility will construct, operate, and maintain the agreed portion of the line underground; (iv) the locality will pay to the utility its full additional costs of constructing that portion of the line underground rather than overhead; and (v) such other terms and conditions as the parties may agree. This provision shall not apply, however, to lines in operation as of March 1, 2005.\n\t\t\tIf the locality and the utility enter into such an agreement, the locality shall by ordinance (a) set the boundaries of the special rate district within a reasonable distance of the route of that portion of the line to be placed underground pursuant to the agreement, and (b) fix the amount of such tax or assessment, which shall be based on the assessed value of real property within such district. Thereafter, owners of real property comprising not less than 60 percent of the assessed value of real property within such district may petition the locality to impose such tax or assessment. If such petition is filed, the locality shall submit the agreement to the State Corporation Commission on or before the date by which respondents must prefile testimony and exhibits in any application for approval of the line before the State Corporation Commission, which, after notice and opportunity for hearing, shall approve the agreement if it finds it to be in the public interest. If there exists a practicably feasible overhead alternative for construction of the electric transmission line, the State Corporation Commission shall not approve the agreement unless the governing body of every locality in which the underground segment of the line would be located requests the electric utility to construct the line underground in accordance with this subdivision. If the agreement is approved by the State Corporation Commission, the locality shall impose such tax or assessment on electric utility customers within the district, and the locality and the utility shall carry out the agreement according to its terms and conditions.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":254032,"text":"In the County of Loudoun, the governing body may impose taxes or assessments upon the abutting property owners of Crooked Bridge Lane, located in the Blue Ridge District, for the improvement of the bridge located on Crooked Bridge Lane, including construction, repair and maintenance, provided not less than 50 percent of such abutting property owners who own not less than 50 percent of the property abutting such street request the improvement. The taxes or assessments permitted by this paragraph shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"ancestry":[{"id":15766,"edition_id":1,"name":"Taxes or Assessments for Local Improvements","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14036,"metadata":{},"date_created":"2026-06-26 03:59:16","date_modified":"2026-06-26 03:59:16","permalink":{"id":155629,"object_type":"structure","relational_id":15766,"identifier":"2","token":"15.2\/II\/24\/2","url":"\/15.2\/II\/24\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14036,"edition_id":1,"name":"Service Districts; Taxes and Assessments for Local Improvements","identifier":"24","label":"chapter","depth":3,"order_by":1,"parent_id":12733,"metadata":{},"date_created":"2026-06-26 03:46:40","date_modified":"2026-06-26 03:46:40","permalink":{"id":155589,"object_type":"structure","relational_id":14036,"identifier":"24","token":"15.2\/II\/24","url":"\/15.2\/II\/24\/","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":70381,"structure_id":15766,"section_number":"15.2-2404","catch_line":"Authority to impose taxes or assessments for local improvements; purposes","url":"\/15.2-2404\/","token":"15.2\/II\/24\/2\/15.2-2404","metadata":false},{"id":85192,"structure_id":15766,"section_number":"15.2-2405","catch_line":"How imposed","url":"\/15.2-2405\/","token":"15.2\/II\/24\/2\/15.2-2405","metadata":false},{"id":82200,"structure_id":15766,"section_number":"15.2-2406","catch_line":"How cost assessed or apportioned","url":"\/15.2-2406\/","token":"15.2\/II\/24\/2\/15.2-2406","metadata":false},{"id":80933,"structure_id":15766,"section_number":"15.2-2407","catch_line":"Assessments to be reported to collector of taxes; postponement of payment by certain property owners","url":"\/15.2-2407\/","token":"15.2\/II\/24\/2\/15.2-2407","metadata":false},{"id":60685,"structure_id":15766,"section_number":"15.2-2408","catch_line":"Notice to landowner of amount of assessment","url":"\/15.2-2408\/","token":"15.2\/II\/24\/2\/15.2-2408","metadata":false},{"id":86113,"structure_id":15766,"section_number":"15.2-2409","catch_line":"How notice given; objections","url":"\/15.2-2409\/","token":"15.2\/II\/24\/2\/15.2-2409","metadata":false},{"id":63749,"structure_id":15766,"section_number":"15.2-2410","catch_line":"Appeal to court; duty of clerk of governing body, etc","url":"\/15.2-2410\/","token":"15.2\/II\/24\/2\/15.2-2410","metadata":false},{"id":81535,"structure_id":15766,"section_number":"15.2-2411","catch_line":"How such appeal tried; lien of judgment; when to take effect; how enforced","url":"\/15.2-2411\/","token":"15.2\/II\/24\/2\/15.2-2411","metadata":false},{"id":85923,"structure_id":15766,"section_number":"15.2-2412","catch_line":"Docketing of abstracts of resolutions or ordinances","url":"\/15.2-2412\/","token":"15.2\/II\/24\/2\/15.2-2412","metadata":false},{"id":84467,"structure_id":15766,"section_number":"15.2-2413","catch_line":"Installment payment of assessments","url":"\/15.2-2413\/","token":"15.2\/II\/24\/2\/15.2-2413","metadata":false}],"next_section":{"id":85192,"structure_id":15766,"section_number":"15.2-2405","catch_line":"How imposed","url":"\/15.2-2405\/","token":"15.2\/II\/24\/2\/15.2-2405","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2404\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 18 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 1962, chapter 623; in 1966, chapter 127; in 1972, chapters 704 and 767; in 1976, chapters 512 and 617; in 1977, chapter 225; in 1981, chapter 581; in 1985, chapter 59; in 1989, chapters 24 and 564; in 1991, chapter 422; in 1997, chapter 587<\/a>; in 1998, chapters 324<\/a> and 864<\/a>; in 1999, chapter 386<\/a>; in 2005, chapter 854<\/a>; in 2007, chapters 260<\/a> and 813<\/a>; in 2008, chapter 355<\/a>; in 2009, chapter 335<\/a>; in 2010, chapter 392<\/a>; in 2012, chapters 186<\/a> and 404<\/a>.<\/p>","references":[{"id":72392,"section_number":"15.2-5158","catch_line":"Additional powers of community development authorities","order_by":null,"url":"\/15.2-5158\/"},{"id":84346,"section_number":"15.2-718","catch_line":"Postponement of payment of certain assessments","order_by":null,"url":"\/15.2-718\/"},{"id":79003,"section_number":"15.2-727","catch_line":"Payment of certain assessments","order_by":null,"url":"\/15.2-727\/"},{"id":54997,"section_number":"15.2-740","catch_line":"Authority to impose assessments for local improvements; purposes","order_by":null,"url":"\/15.2-740\/"},{"id":63525,"section_number":"33.2-335","catch_line":"Taking certain streets into secondary state highway system","order_by":null,"url":"\/33.2-335\/"},{"id":85625,"section_number":"58.1-1","catch_line":"Definitions","order_by":null,"url":"\/58.1-1\/"},{"id":58999,"section_number":"58.1-3600","catch_line":"Definitions","order_by":null,"url":"\/58.1-3600\/"},{"id":74227,"section_number":"58.1-3985","catch_line":"Section 58.1-3984 not applicable to applications for correction of assessments for local improvements","order_by":null,"url":"\/58.1-3985\/"}],"refers_to":[{"id":85192,"section_number":"15.2-2405","catch_line":"How imposed","order_by":null,"url":"\/15.2-2405\/"}],"permalink":{"id":155631,"object_type":"law","relational_id":70381,"identifier":"15.2-2404","token":"15.2\/II\/24\/2\/15.2-2404","url":"\/15.2-2404\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-2404\/","token":"15.2\/II\/24\/2\/15.2-2404","dublin_core":{"Title":"Authority to impose taxes or assessments for local improvements; purposes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2404","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A locality<\/span> may impose taxes or assessments upon the owners of abutting property for constructing, improving, replacing or enlarging the sidewalks upon existing streets, for improving and paving existing alleys, and for the construction or the use of sanitary or storm water management facilities, retaining walls, curbs and gutters. Such taxes or assessments may include the legal, financial or other directly attributable costs incurred by the locality<\/span> in creating a district, if a district is created, and financing the payment of the improvements. The taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners. No tax or assessment for retaining walls shall be imposed upon any property owner who does not agree to such tax or assessment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to the foregoing, a locality<\/span> may impose taxes or assessments upon the owners of abutting property for the construction, replacement or enlargement of waterlines; for the installation of street lights; for the construction or installation of canopies or other weather protective devices; for the installation of lighting in connection with the foregoing; and for permanent amenities, including, but not limited to, benches or waste receptacles. With regard to installation of street lights, a locality<\/span> may provide by ordinance<\/span> that upon a petition<\/span> of at least 60 percent of the property owners within a subdivision, or such higher percent as provided in the ordinance<\/span>, the locality<\/span> may impose taxes or assessments upon all owners within the subdivision who benefit from such improvements. The taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such property owners. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In the Cities of Chesapeake, Hampton, Hopewell, Newport News, Norfolk, Richmond, and Virginia Beach, the governing body<\/span> may impose taxes or assessments upon the abutting property owners for the initial improving and paving of an existing street provided not less than 50 percent of such abutting property owners who own not less than 50 percent of the property abutting such street request the improvement or paving. The taxes or assessments permitted by this paragraph shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners and in no event shall such amount exceed the sum of $10 per front foot of property abutting such street or the sum of $1,000 for any one subdivided lot or parcel abutting such street, whichever is the lesser. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The governing bodies of the Cities of Buena Vista, Hampton, and Waynesboro and the County<\/span> of Augusta may, by duly adopted ordinance<\/span>, impose taxes or assessments upon abutting property owners subjected to frequent flooding for special benefits conferred upon that property by the installation or construction of flood control barriers, equipment or other improvements for the prevention of flooding in such area and shall provide for the payment of all or any part of the above projects out of the proceeds of such taxes or assessments, provided that such taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> In the Cities of Hampton, Poquoson and Williamsburg, the governing body<\/span> may impose taxes or assessments upon the owners of abutting property for the underground relocation of distribution lines for electricity, telephone, cable television and similar utilities. Notwithstanding the provisions of § 15.2-2405<\/a>, such underground relocation of distribution lines may only be ordered by the governing body<\/span> and the cost thereof apportioned in pursuance of an agreement between the governing body<\/span> and the abutting landowners. Notice shall be given to the abutting landowners, notifying them when and where they may appear before the governing body<\/span>, or some committee thereof, or the administrative board or other similar board of the locality<\/span> to whom the matter may be referred, to be heard in favor of or against such improvements. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The governing body<\/span> of any locality<\/span> may request an electric utility that proposes to construct an overhead electric transmission line of 150 kilovolts or more, any portion of which would be located in such locality<\/span>, to enter into an agreement with the locality<\/span> that provides (i) the locality<\/span> will impose a tax or assessment on electric utility customers in a special rate district in an amount sufficient to cover the utility’s additional costs of constructing that portion of the proposed line to be located in such locality<\/span>, or any smaller portion thereof as the utility and the locality<\/span> may agree, as an underground rather than an overhead line; (ii) the tax or assessment will be shown as a separate item on such customers’ electric bills and will be collected by the utility on behalf of the locality<\/span>; (iii) the utility will construct, operate, and maintain the agreed portion of the line underground; (iv) the locality<\/span> will pay to the utility its full additional costs of constructing that portion of the line underground rather than overhead; and (v) such other terms and conditions as the parties may agree. This provision shall not apply, however, to lines in operation as of March 1, 2005.\n\t\t\tIf the locality<\/span> and the utility enter into such an agreement, the locality<\/span> shall by ordinance<\/span> (a) set the boundaries of the special rate district within a reasonable distance of the route of that portion of the line to be placed underground pursuant to the agreement, and (b) fix the amount of such tax or assessment, which shall be based on the assessed value of real property within such district. Thereafter, owners of real property comprising not less than 60 percent of the assessed value of real property within such district may petition<\/span> the locality<\/span> to impose such tax or assessment. If such petition<\/span> is filed, the locality<\/span> shall submit the agreement to the State Corporation Commission on or before the date by which respondents must prefile testimony<\/span> and exhibits in any application for approval of the line before the State Corporation Commission, which, after notice and opportunity for hearing<\/span>, shall approve the agreement if it finds it to be in the public interest. If there exists a practicably feasible overhead alternative for construction of the electric transmission line, the State Corporation Commission shall not approve the agreement unless the governing body<\/span> of every locality<\/span> in which the underground segment of the line would be located requests the electric utility to construct the line underground in accordance with this subdivision. If the agreement is approved by the State Corporation Commission, the locality<\/span> shall impose such tax or assessment on electric utility customers within the district, and the locality<\/span> and the utility shall carry out the agreement according to its terms and conditions. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> In the County<\/span> of Loudoun, the governing body<\/span> may impose taxes or assessments upon the abutting property owners of Crooked Bridge Lane, located in the Blue Ridge District, for the improvement of the bridge located on Crooked Bridge Lane, including construction, repair and maintenance, provided not less than 50 percent of such abutting property owners who own not less than 50 percent of the property abutting such street request the improvement. The taxes or assessments permitted by this paragraph shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAUTHORITY TO IMPOSE TAXES OR ASSESSMENTS FOR LOCAL IMPROVEMENTS; PURPOSES (\u00a7\n15.2-2404)\n\nA. A locality may impose taxes or assessments upon the owners of abutting\nproperty for constructing, improving, replacing or enlarging the sidewalks upon\nexisting streets, for improving and paving existing alleys, and for the\nconstruction or the use of sanitary or storm water management facilities,\nretaining walls, curbs and gutters. Such taxes or assessments may include the\nlegal, financial or other directly attributable costs incurred by the locality\nin creating a district, if a district is created, and financing the payment of\nthe improvements. The taxes or assessments shall not be in excess of the\npeculiar benefits resulting from the improvements to such abutting property\nowners. No tax or assessment for retaining walls shall be imposed upon any\nproperty owner who does not agree to such tax or assessment.\n\nB. In addition to the foregoing, a locality may impose taxes or assessments upon\nthe owners of abutting property for the construction, replacement or enlargement\nof waterlines; for the installation of street lights; for the construction or\ninstallation of canopies or other weather protective devices; for the\ninstallation of lighting in connection with the foregoing; and for permanent\namenities, including, but not limited to, benches or waste receptacles. With\nregard to installation of street lights, a locality may provide by ordinance\nthat upon a petition of at least 60 percent of the property owners within a\nsubdivision, or such higher percent as provided in the ordinance, the locality\nmay impose taxes or assessments upon all owners within the subdivision who\nbenefit from such improvements. The taxes or assessments shall not be in excess\nof the peculiar benefits resulting from the improvements to such property\nowners.\n\nC. In the Cities of Chesapeake, Hampton, Hopewell, Newport News, Norfolk,\nRichmond, and Virginia Beach, the governing body may impose taxes or assessments\nupon the abutting property owners for the initial improving and paving of an\nexisting street provided not less than 50 percent of such abutting property\nowners who own not less than 50 percent of the property abutting such street\nrequest the improvement or paving. The taxes or assessments permitted by this\nparagraph shall not be in excess of the peculiar benefits resulting from the\nimprovements to such abutting property owners and in no event shall such amount\nexceed the sum of $10 per front foot of property abutting such street or the sum\nof $1,000 for any one subdivided lot or parcel abutting such street, whichever\nis the lesser.\n\nD. The governing bodies of the Cities of Buena Vista, Hampton, and Waynesboro\nand the County of Augusta may, by duly adopted ordinance, impose taxes or\nassessments upon abutting property owners subjected to frequent flooding for\nspecial benefits conferred upon that property by the installation or\nconstruction of flood control barriers, equipment or other improvements for the\nprevention of flooding in such area and shall provide for the payment of all or\nany part of the above projects out of the proceeds of such taxes or assessments,\nprovided that such taxes or assessments shall not be in excess of the peculiar\nbenefits resulting from the improvements to such abutting property owners.\n\nE. In the Cities of Hampton, Poquoson and Williamsburg, the governing body may\nimpose taxes or assessments upon the owners of abutting property for the\nunderground relocation of distribution lines for electricity, telephone, cable\ntelevision and similar utilities. Notwithstanding the provisions of §\n15.2-2405, such underground relocation of distribution lines may only be ordered\nby the governing body and the cost thereof apportioned in pursuance of an\nagreement between the governing body and the abutting landowners. Notice shall\nbe given to the abutting landowners, notifying them when and where they may\nappear before the governing body, or some committee thereof, or the\nadministrative board or other similar board of the locality to whom the matter\nmay be referred, to be heard in favor of or against such improvements.\n\nF. The governing body of any locality may request an electric utility that\nproposes to construct an overhead electric transmission line of 150 kilovolts or\nmore, any portion of which would be located in such locality, to enter into an\nagreement with the locality that provides (i) the locality will impose a tax or\nassessment on electric utility customers in a special rate district in an amount\nsufficient to cover the utility’s additional costs of constructing that\nportion of the proposed line to be located in such locality, or any smaller\nportion thereof as the utility and the locality may agree, as an underground\nrather than an overhead line; (ii) the tax or assessment will be shown as a\nseparate item on such customers’ electric bills and will be collected by\nthe utility on behalf of the locality; (iii) the utility will construct,\noperate, and maintain the agreed portion of the line underground; (iv) the\nlocality will pay to the utility its full additional costs of constructing that\nportion of the line underground rather than overhead; and (v) such other terms\nand conditions as the parties may agree. This provision shall not apply,\nhowever, to lines in operation as of March 1, 2005.\n\t\t\tIf the locality and the utility enter into such an agreement, the locality\nshall by ordinance (a) set the boundaries of the special rate district within a\nreasonable distance of the route of that portion of the line to be placed\nunderground pursuant to the agreement, and (b) fix the amount of such tax or\nassessment, which shall be based on the assessed value of real property within\nsuch district. Thereafter, owners of real property comprising not less than 60\npercent of the assessed value of real property within such district may petition\nthe locality to impose such tax or assessment. If such petition is filed, the\nlocality shall submit the agreement to the State Corporation Commission on or\nbefore the date by which respondents must prefile testimony and exhibits in any\napplication for approval of the line before the State Corporation Commission,\nwhich, after notice and opportunity for hearing, shall approve the agreement if\nit finds it to be in the public interest. If there exists a practicably feasible\noverhead alternative for construction of the electric transmission line, the\nState Corporation Commission shall not approve the agreement unless the\ngoverning body of every locality in which the underground segment of the line\nwould be located requests the electric utility to construct the line underground\nin accordance with this subdivision. If the agreement is approved by the State\nCorporation Commission, the locality shall impose such tax or assessment on\nelectric utility customers within the district, and the locality and the utility\nshall carry out the agreement according to its terms and conditions.\n\nG. In the County of Loudoun, the governing body may impose taxes or assessments\nupon the abutting property owners of Crooked Bridge Lane, located in the Blue\nRidge District, for the improvement of the bridge located on Crooked Bridge\nLane, including construction, repair and maintenance, provided not less than 50\npercent of such abutting property owners who own not less than 50 percent of the\nproperty abutting such street request the improvement. The taxes or assessments\npermitted by this paragraph shall not be in excess of the peculiar benefits\nresulting from the improvements to such abutting property owners.\n\nHISTORY: Code 1950, \u00a7 15-669; 1962, c. 623, \u00a7 15.1-239; 1966, c. 127; 1971,\nEx. Sess., c. 126; 1972, cc. 704, 767; 1976, cc. 512, 617; 1977, c. 225; 1981,\nc. 581; 1985, c. 59; 1989, cc. 24, 564; 1991, c. 422; 1997, c. 587; 1998, cc.\n324, 864; 1999, c. 386; 2005, c. 854; 2007, cc. 260, 813; 2008, c. 355; 2008,\nSp. Sess. II, c. 8; 2009, c. 335; 2010, c. 392; 2012, cc. 186, 404.","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}}