{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-2405.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-2405.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-2405.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-2405.html"}],"law_id":85192,"edition_id":1,"section_id":85192,"structure_id":15766,"section_number":"15.2-2405","catch_line":"How imposed","history":"Code 1950, \u00a7 15-670; 1962, c. 623, \u00a7 15.1-240; 1997, c. 587; 2024, c. 740.","full_text":"Such improvements may be ordered by the governing body and the cost thereof apportioned in pursuance of an agreement between the governing body and the abutting landowners, and, in the absence of such an agreement, the cost of improvements which is to be defrayed in whole or in part by such local tax or assessment, may in cities and towns be ordered on a petition from the owners of not less than three-fourths of the parcels to be affected thereby, or in counties on a petition from not less than sixty percent of the landowners to be affected thereby or by a two-thirds vote of all the members elected to the governing body. 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.","order_by":null,"text":{"0":{"id":305299,"text":"Such improvements may be ordered by the governing body and the cost thereof apportioned in pursuance of an agreement between the governing body and the abutting landowners, and, in the absence of such an agreement, the cost of improvements which is to be defrayed in whole or in part by such local tax or assessment, may in cities and towns be ordered on a petition from the owners of not less than three-fourths of the parcels to be affected thereby, or in counties on a petition from not less than sixty percent of the landowners to be affected thereby or by a two-thirds vote of all the members elected to the governing body. 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":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2405\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1997, chapter 587<\/a>; in 2024, chapter 740<\/a>.<\/p>","references":[{"id":70381,"section_number":"15.2-2404","catch_line":"Authority to impose taxes or assessments for local improvements; purposes","order_by":null,"url":"\/15.2-2404\/"}],"refers_to":false,"permalink":{"id":155635,"object_type":"law","relational_id":85192,"identifier":"15.2-2405","token":"15.2\/II\/24\/2\/15.2-2405","url":"\/15.2-2405\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-2405\/","token":"15.2\/II\/24\/2\/15.2-2405","dublin_core":{"Title":"How imposed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2405","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Such improvements may 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, and, in the absence of such an agreement, the cost of improvements which is to be defrayed in whole or in part by such local tax or assessment, may in cities and towns<\/span> be ordered on a petition<\/span> from the owners of not less than three-fourths of the parcels to be affected thereby, or in counties on a petition<\/span> from not less than sixty percent of the landowners to be affected thereby or by a two-thirds vote of all the members elected to the governing body<\/span>. 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.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHOW IMPOSED (\u00a7 15.2-2405)\n\nSuch improvements may be ordered by the governing body and the cost thereof\napportioned in pursuance of an agreement between the governing body and the\nabutting landowners, and, in the absence of such an agreement, the cost of\nimprovements which is to be defrayed in whole or in part by such local tax or\nassessment, may in cities and towns be ordered on a petition from the owners of\nnot less than three-fourths of the parcels to be affected thereby, or in\ncounties on a petition from not less than sixty percent of the landowners to be\naffected thereby or by a two-thirds vote of all the members elected to the\ngoverning body. Notice shall be given to the abutting landowners, notifying them\nwhen and where they may appear before the governing body, or some committee\nthereof, or the administrative board or other similar board of the locality to\nwhom the matter may be referred, to be heard in favor of or against such\nimprovements.\n\nHISTORY: Code 1950, \u00a7 15-670; 1962, c. 623, \u00a7 15.1-240; 1997, c. 587; 2024, c.\n740.","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}}