{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-2407.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-2407.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-2407.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-2407.html"}],"law_id":80933,"edition_id":1,"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","history":"Code 1950, \u00a7 15-672; 1962, c. 623, \u00a7 15.1-242; 1973, c. 211; 1978, c. 711; 1980, c. 726; 1996, c. 222; 1997, c. 587; 2011, cc. 438, 496.","full_text":"The amount assessed against each landowner, or for which he is liable by agreement, shall be reported as soon as practicable to the collector of taxes, who shall enter the same as provided for other taxes.\n\t\tThe governing body may provide for the postponement of the payment of such assessment by certain elderly or permanently and totally disabled property owners meeting certain conditions until the sale of the property or the death of the last eligible owner. Eligibility for postponement shall be subject to the conditions set forth in \u00a7 58.1-3211 as in effect on December 31, 2010, for such elderly or permanently and totally disabled persons. The governing body may provide for the postponement of the payment of such assessment until the property owner actually connects to the public utility system. However, if the property is conveyed between the time the assessment is made and the time the property owner actually connects to the public utility system, then the entire amount due under the assessment becomes due and payable on the day of the conveyance. In any event, the entire amount of assessment due shall be paid no later than ten years from the creation of the district.\n\t\tThe collector of taxes shall enter those assessments postponed by the governing body in accordance with the conditions prescribed as provided for other taxes, but the eligible property owner shall have the option of payment or postponement.","order_by":null,"text":{"0":{"id":290122,"text":"The amount assessed against each landowner, or for which he is liable by agreement, shall be reported as soon as practicable to the collector of taxes, who shall enter the same as provided for other taxes.\n\t\tThe governing body may provide for the postponement of the payment of such assessment by certain elderly or permanently and totally disabled property owners meeting certain conditions until the sale of the property or the death of the last eligible owner. Eligibility for postponement shall be subject to the conditions set forth in \u00a7 58.1-3211 as in effect on December 31, 2010, for such elderly or permanently and totally disabled persons. The governing body may provide for the postponement of the payment of such assessment until the property owner actually connects to the public utility system. However, if the property is conveyed between the time the assessment is made and the time the property owner actually connects to the public utility system, then the entire amount due under the assessment becomes due and payable on the day of the conveyance. In any event, the entire amount of assessment due shall be paid no later than ten years from the creation of the district.\n\t\tThe collector of taxes shall enter those assessments postponed by the governing body in accordance with the conditions prescribed as provided for other taxes, but the eligible property owner shall have the option of payment or postponement.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-2407\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1973, chapter 211; in 1978, chapter 711; in 1980, chapter 726; in 1996, chapter 222<\/a>; in 1997, chapter 587<\/a>; in 2011, chapters 438<\/a> and 496<\/a>.<\/p>","references":false,"refers_to":[{"id":58077,"section_number":"58.1-3211","catch_line":"Repealed","order_by":null,"url":"\/58.1-3211\/"}],"permalink":{"id":155643,"object_type":"law","relational_id":80933,"identifier":"15.2-2407","token":"15.2\/II\/24\/2\/15.2-2407","url":"\/15.2-2407\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-2407\/","token":"15.2\/II\/24\/2\/15.2-2407","dublin_core":{"Title":"Assessments to be reported to collector of taxes; postponement of payment by certain property owners","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-2407","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The amount assessed against each landowner, or for which he is liable by agreement, shall be reported as soon as practicable to the collector of taxes, who shall enter the same as provided for other taxes.\n\t\tThe governing body<\/span> may provide for the postponement of the payment of such assessment by certain elderly or permanently and totally disabled property owners meeting certain conditions until the sale of the property or the death of the last eligible owner. Eligibility for postponement shall be subject to the conditions set forth in \u00a7 58.1-3211<\/a> as in effect on December 31, 2010, for such elderly or permanently and totally disabled persons. The governing body<\/span> may provide for the postponement of the payment of such assessment until the property owner actually connects to the public utility system. However, if the property is conveyed between the time the assessment is made and the time the property owner actually connects to the public utility system, then the entire amount due under the assessment becomes due and payable on the day of the conveyance. In any event, the entire amount of assessment due shall be paid no later than ten years from the creation of the district.\n\t\tThe collector of taxes shall enter those assessments postponed by the governing body<\/span> in accordance with the conditions prescribed as provided for other taxes, but the eligible property owner shall have the option of payment or postponement.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSESSMENTS TO BE REPORTED TO COLLECTOR OF TAXES; POSTPONEMENT OF PAYMENT BY\nCERTAIN PROPERTY OWNERS (\u00a7 15.2-2407)\n\nThe amount assessed against each landowner, or for which he is liable by\nagreement, shall be reported as soon as practicable to the collector of taxes,\nwho shall enter the same as provided for other taxes.\n\t\tThe governing body may provide for the postponement of the payment of such\nassessment by certain elderly or permanently and totally disabled property\nowners meeting certain conditions until the sale of the property or the death of\nthe last eligible owner. Eligibility for postponement shall be subject to the\nconditions set forth in \u00a7 58.1-3211 as in effect on December 31, 2010, for such\nelderly or permanently and totally disabled persons. The governing body may\nprovide for the postponement of the payment of such assessment until the\nproperty owner actually connects to the public utility system. However, if the\nproperty is conveyed between the time the assessment is made and the time the\nproperty owner actually connects to the public utility system, then the entire\namount due under the assessment becomes due and payable on the day of the\nconveyance. In any event, the entire amount of assessment due shall be paid no\nlater than ten years from the creation of the district.\n\t\tThe collector of taxes shall enter those assessments postponed by the\ngoverning body in accordance with the conditions prescribed as provided for\nother taxes, but the eligible property owner shall have the option of payment or\npostponement.\n\nHISTORY: Code 1950, \u00a7 15-672; 1962, c. 623, \u00a7 15.1-242; 1973, c. 211; 1978, c.\n711; 1980, c. 726; 1996, c. 222; 1997, c. 587; 2011, cc. 438, 496.","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}}