{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-4806.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-4806.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-4806.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-4806.html"}],"law_id":60807,"edition_id":1,"section_id":60807,"structure_id":15785,"section_number":"15.2-4806","catch_line":"Annual special improvement tax; use of revenues","history":"1997, c. 587.","full_text":"Upon the written request of the district commission made to the boards of supervisors pursuant to subdivision 9 of \u00a7 15.2-4805, the board of supervisors may levy and collect an annual special improvements tax on all taxable real property that (i) is zoned for commercial or industrial use or used for such purposes or (ii) was unimproved at the time the district was created, regardless of zoning. Notwithstanding the provisions of Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32 of Title 58.1, the tax shall be levied upon the assessed fair market value of the taxable real property. The rate of the special improvements tax shall not be more than $0.20 per $100 of the assessed fair market value of any taxable real estate or the assessable value of taxable leasehold property as specified by \u00a7 58.1-3203. Such special improvements taxes shall be collected at the same time and in the same manner as county taxes are collected, and the proceeds shall be kept in a separate account. All revenues received by a county pursuant to such taxes shall be paid over to the district commission for its use pursuant to this article.","order_by":null,"text":{"0":{"id":222305,"text":"Upon the written request of the district commission made to the boards of supervisors pursuant to subdivision 9 of \u00a7 15.2-4805, the board of supervisors may levy and collect an annual special improvements tax on all taxable real property that (i) is zoned for commercial or industrial use or used for such purposes or (ii) was unimproved at the time the district was created, regardless of zoning. Notwithstanding the provisions of Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32 of Title 58.1, the tax shall be levied upon the assessed fair market value of the taxable real property. The rate of the special improvements tax shall not be more than $0.20 per $100 of the assessed fair market value of any taxable real estate or the assessable value of taxable leasehold property as specified by \u00a7 58.1-3203. Such special improvements taxes shall be collected at the same time and in the same manner as county taxes are collected, and the proceeds shall be kept in a separate account. All revenues received by a county pursuant to such taxes shall be paid over to the district commission for its use pursuant to this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15785,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14542,"metadata":{},"date_created":"2026-06-26 03:59:31","date_modified":"2026-06-26 03:59:31","permalink":{"id":158261,"object_type":"structure","relational_id":15785,"identifier":"1","token":"15.2\/IV\/48\/1","url":"\/15.2\/IV\/48\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14542,"edition_id":1,"name":"Virginia Transportation Service District Act","identifier":"48","label":"chapter","depth":3,"order_by":1,"parent_id":12721,"metadata":{},"date_created":"2026-06-26 03:48:35","date_modified":"2026-06-26 03:48:35","permalink":{"id":158259,"object_type":"structure","relational_id":14542,"identifier":"48","token":"15.2\/IV\/48","url":"\/15.2\/IV\/48\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12721,"edition_id":1,"name":"Other Governmental Entities","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":157897,"object_type":"structure","relational_id":12721,"identifier":"IV","token":"15.2\/IV","url":"\/15.2\/IV\/","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":82173,"structure_id":15785,"section_number":"15.2-4800","catch_line":"Short title; application","url":"\/15.2-4800\/","token":"15.2\/IV\/48\/1\/15.2-4800","metadata":false},{"id":65106,"structure_id":15785,"section_number":"15.2-4801","catch_line":"Definitions","url":"\/15.2-4801\/","token":"15.2\/IV\/48\/1\/15.2-4801","metadata":false},{"id":67530,"structure_id":15785,"section_number":"15.2-4802","catch_line":"Creation of district","url":"\/15.2-4802\/","token":"15.2\/IV\/48\/1\/15.2-4802","metadata":false},{"id":70451,"structure_id":15785,"section_number":"15.2-4803","catch_line":"Commission established","url":"\/15.2-4803\/","token":"15.2\/IV\/48\/1\/15.2-4803","metadata":false},{"id":67290,"structure_id":15785,"section_number":"15.2-4804","catch_line":"Creation of district advisory board","url":"\/15.2-4804\/","token":"15.2\/IV\/48\/1\/15.2-4804","metadata":false},{"id":63937,"structure_id":15785,"section_number":"15.2-4805","catch_line":"Powers and duties of commission","url":"\/15.2-4805\/","token":"15.2\/IV\/48\/1\/15.2-4805","metadata":false},{"id":60807,"structure_id":15785,"section_number":"15.2-4806","catch_line":"Annual special improvement tax; use of revenues","url":"\/15.2-4806\/","token":"15.2\/IV\/48\/1\/15.2-4806","metadata":false},{"id":63197,"structure_id":15785,"section_number":"15.2-4807","catch_line":"Allocation of funds to district","url":"\/15.2-4807\/","token":"15.2\/IV\/48\/1\/15.2-4807","metadata":false},{"id":71932,"structure_id":15785,"section_number":"15.2-4808","catch_line":"Reimbursement for advances to district","url":"\/15.2-4808\/","token":"15.2\/IV\/48\/1\/15.2-4808","metadata":false},{"id":71658,"structure_id":15785,"section_number":"15.2-4809","catch_line":"Cooperation between districts and adjoining localities","url":"\/15.2-4809\/","token":"15.2\/IV\/48\/1\/15.2-4809","metadata":false},{"id":68122,"structure_id":15785,"section_number":"15.2-4810","catch_line":"Tort liability","url":"\/15.2-4810\/","token":"15.2\/IV\/48\/1\/15.2-4810","metadata":false},{"id":62246,"structure_id":15785,"section_number":"15.2-4811","catch_line":"Approval by Commonwealth Transportation Board","url":"\/15.2-4811\/","token":"15.2\/IV\/48\/1\/15.2-4811","metadata":false}],"previous_section":{"id":63937,"structure_id":15785,"section_number":"15.2-4805","catch_line":"Powers and duties of commission","url":"\/15.2-4805\/","token":"15.2\/IV\/48\/1\/15.2-4805","metadata":false},"next_section":{"id":63197,"structure_id":15785,"section_number":"15.2-4807","catch_line":"Allocation of funds to district","url":"\/15.2-4807\/","token":"15.2\/IV\/48\/1\/15.2-4807","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-4806\/","history_text":"

This law was first created in 1997. The record of its establishment is cataloged in chapter 587<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":63937,"section_number":"15.2-4805","catch_line":"Powers and duties of commission","order_by":null,"url":"\/15.2-4805\/"}],"refers_to":[{"id":63937,"section_number":"15.2-4805","catch_line":"Powers and duties of commission","order_by":null,"url":"\/15.2-4805\/"},{"id":83715,"section_number":"58.1-3203","catch_line":"Taxation of certain leasehold interests; concessions","order_by":null,"url":"\/58.1-3203\/"},{"id":56646,"section_number":"58.1-3229","catch_line":"Repealed","order_by":null,"url":"\/58.1-3229\/"}],"permalink":{"id":158287,"object_type":"law","relational_id":60807,"identifier":"15.2-4806","token":"15.2\/IV\/48\/1\/15.2-4806","url":"\/15.2-4806\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-4806\/","token":"15.2\/IV\/48\/1\/15.2-4806","dublin_core":{"Title":"Annual special improvement tax; use of revenues","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-4806","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Upon the written request of the district<\/span> commission<\/span> made to the boards of supervisors pursuant to subdivision 9 of \u00a7 15.2-4805<\/a>, the board of supervisors<\/span> may levy<\/span> and collect an annual special improvements tax on all taxable real property that (i) is zoned for commercial or industrial use or used for such purposes or (ii) was unimproved at the time the district<\/span> was created, regardless of zoning. Notwithstanding the provisions of Article 4 (\u00a7 58.1-3229<\/a> et seq.) of Chapter 32 of Title 58.1, the tax shall be levied upon the assessed fair market value of the taxable real property. The rate of the special improvements tax shall not be more than $0.20 per $100 of the assessed fair market value of any taxable real estate or the assessable value of taxable leasehold property as specified by \u00a7 58.1-3203<\/a>. Such special improvements taxes shall be collected at the same time and in the same manner as county<\/span> taxes are collected, and the proceeds shall be kept in a separate account. All revenues<\/span> received by a county<\/span> pursuant to such taxes shall be paid over to the district<\/span> commission<\/span> for its use pursuant to this article.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nANNUAL SPECIAL IMPROVEMENT TAX; USE OF REVENUES (\u00a7 15.2-4806)\n\nUpon the written request of the district commission made to the boards of\nsupervisors pursuant to subdivision 9 of \u00a7 15.2-4805, the board of supervisors\nmay levy and collect an annual special improvements tax on all taxable real\nproperty that (i) is zoned for commercial or industrial use or used for such\npurposes or (ii) was unimproved at the time the district was created, regardless\nof zoning. Notwithstanding the provisions of Article 4 (\u00a7 58.1-3229 et seq.) of\nChapter 32 of Title 58.1, the tax shall be levied upon the assessed fair market\nvalue of the taxable real property. The rate of the special improvements tax\nshall not be more than $0.20 per $100 of the assessed fair market value of any\ntaxable real estate or the assessable value of taxable leasehold property as\nspecified by \u00a7 58.1-3203. Such special improvements taxes shall be collected at\nthe same time and in the same manner as county taxes are collected, and the\nproceeds shall be kept in a separate account. All revenues received by a county\npursuant to such taxes shall be paid over to the district commission for its use\npursuant to this article.\n\nHISTORY: 1997, c. 587.","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}}