{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-2406.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-2406.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-2406.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-2406.html"}],"law_id":82200,"edition_id":1,"section_id":82200,"structure_id":15766,"section_number":"15.2-2406","catch_line":"How cost assessed or apportioned","history":"Code 1950, \u00a7 15-671; 1956, c. 27; 1962, c. 623, \u00a7 15.1-241; 1972, c. 767; 1974, c. 623; 1978, c. 594; 1997, c. 587; 2005, c. 515; 2007, c. 813.","full_text":"The cost of such improvement, when the same shall have been ascertained, shall be assessed or apportioned by the governing body, or by some committee thereof, or by any officer or board authorized by the governing body to make such assessment or apportionment, between the locality and the abutting property owners when less than the whole is assessed, provided that in cities and towns, except when it is otherwise agreed, that portion assessed against the abutting property owner or owners shall not exceed one-half of the total cost; but in cities and towns having a population not exceeding 12,000, the amount assessed shall not exceed three-fourths of the total cost of such improvement, and in the City of Chesapeake and the City of Virginia Beach, the amount assessed shall not exceed the total cost. Notwithstanding any other provision of this article, any portion of the cost of such improvements not funded by such special assessment may be paid from federal or state funds received by the locality for such purpose.","order_by":null,"text":{"0":{"id":294611,"text":"The cost of such improvement, when the same shall have been ascertained, shall be assessed or apportioned by the governing body, or by some committee thereof, or by any officer or board authorized by the governing body to make such assessment or apportionment, between the locality and the abutting property owners when less than the whole is assessed, provided that in cities and towns, except when it is otherwise agreed, that portion assessed against the abutting property owner or owners shall not exceed one-half of the total cost; but in cities and towns having a population not exceeding 12,000, the amount assessed shall not exceed three-fourths of the total cost of such improvement, and in the City of Chesapeake and the City of Virginia Beach, the amount assessed shall not exceed the total cost. Notwithstanding any other provision of this article, any portion of the cost of such improvements not funded by such special assessment may be paid from federal or state funds received by the locality for such purpose.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2406\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 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 1956, chapter 27; in 1962, chapter 623; in 1972, chapter 767; in 1974, chapter 623; in 1978, chapter 594; in 1997, chapter 587<\/a>; in 2005, chapter 515<\/a>; in 2007, chapter 813<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":155639,"object_type":"law","relational_id":82200,"identifier":"15.2-2406","token":"15.2\/II\/24\/2\/15.2-2406","url":"\/15.2-2406\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-2406\/","token":"15.2\/II\/24\/2\/15.2-2406","dublin_core":{"Title":"How cost assessed or apportioned","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2406","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The cost of such improvement, when the same shall have been ascertained, shall be assessed or apportioned by the governing body<\/span>, or by some committee thereof, or by any officer or board authorized by the governing body<\/span> to make such assessment or apportionment, between the locality<\/span> and the abutting property owners when less than the whole is assessed, provided that in cities and towns<\/span>, except when it is otherwise agreed, that portion assessed against the abutting property owner or owners shall not exceed one-half of the total cost; but in cities and towns<\/span> having a population not exceeding 12,000, the amount assessed shall not exceed three-fourths of the total cost of such improvement, and in the City<\/span> of Chesapeake and the City<\/span> of Virginia Beach, the amount assessed shall not exceed the total cost. Notwithstanding any other provision of this article, any portion of the cost of such improvements not funded by such special assessment may be paid from federal or state funds received by the locality<\/span> for such purpose.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHOW COST ASSESSED OR APPORTIONED (\u00a7 15.2-2406)\n\nThe cost of such improvement, when the same shall have been ascertained, shall\nbe assessed or apportioned by the governing body, or by some committee thereof,\nor by any officer or board authorized by the governing body to make such\nassessment or apportionment, between the locality and the abutting property\nowners when less than the whole is assessed, provided that in cities and towns,\nexcept when it is otherwise agreed, that portion assessed against the abutting\nproperty owner or owners shall not exceed one-half of the total cost; but in\ncities and towns having a population not exceeding 12,000, the amount assessed\nshall not exceed three-fourths of the total cost of such improvement, and in the\nCity of Chesapeake and the City of Virginia Beach, the amount assessed shall not\nexceed the total cost. Notwithstanding any other provision of this article, any\nportion of the cost of such improvements not funded by such special assessment\nmay be paid from federal or state funds received by the locality for such\npurpose.\n\nHISTORY: Code 1950, \u00a7 15-671; 1956, c. 27; 1962, c. 623, \u00a7 15.1-241; 1972, c.\n767; 1974, c. 623; 1978, c. 594; 1997, c. 587; 2005, c. 515; 2007, c. 813.","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}}