{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-718.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-718.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-718.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-718.html"}],"law_id":84346,"edition_id":1,"section_id":84346,"structure_id":13942,"section_number":"15.2-718","catch_line":"Postponement of payment of certain assessments","history":"1988, c. 532, \u00a7 15.1-686.5; 1997, c. 587.","full_text":"The board may provide for the postponement of the payment of assessments made pursuant to the provisions of Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of this title by any property owner at the election of the property owner. Full payment of the assessment plus accrued interest shall become due and payable at the time of the death of the owner or the last surviving joint owner who made such an election or at the time the property or any divided part is sold, devised, subdivided, or transferred in any way. The board may impose interest on the unpaid balance of such assessments at a rate not to exceed the judgment rate, but at a rate which may be different from that imposed on property owners making installment payments under \u00a7 15.2-2413.","order_by":null,"text":{"0":{"id":302314,"text":"The board may provide for the postponement of the payment of assessments made pursuant to the provisions of Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of this title by any property owner at the election of the property owner. Full payment of the assessment plus accrued interest shall become due and payable at the time of the death of the owner or the last surviving joint owner who made such an election or at the time the property or any divided part is sold, devised, subdivided, or transferred in any way. The board may impose interest on the unpaid balance of such assessments at a rate not to exceed the judgment rate, but at a rate which may be different from that imposed on property owners making installment payments under \u00a7 15.2-2413.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13942,"edition_id":1,"name":"General Powers; County Manager Plan","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13941,"metadata":{},"date_created":"2026-06-26 03:46:22","date_modified":"2026-06-26 03:46:22","permalink":{"id":151879,"object_type":"structure","relational_id":13942,"identifier":"2","token":"15.2\/I\/7\/2","url":"\/15.2\/I\/7\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13941,"edition_id":1,"name":"County Manager Plan of Government","identifier":"7","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:46:22","date_modified":"2026-06-26 03:46:22","permalink":{"id":151867,"object_type":"structure","relational_id":13941,"identifier":"7","token":"15.2\/I\/7","url":"\/15.2\/I\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13138,"edition_id":1,"name":"General Provisions; Charters; Other Forms and Organization of Counties","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151281,"object_type":"structure","relational_id":13138,"identifier":"I","token":"15.2\/I","url":"\/15.2\/I\/","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":81778,"structure_id":13942,"section_number":"15.2-702","catch_line":"County board; membership, terms, chairman, etc","url":"\/15.2-702\/","token":"15.2\/I\/7\/2\/15.2-702","metadata":false},{"id":84414,"structure_id":13942,"section_number":"15.2-702.1","catch_line":"Repealed","url":"\/15.2-702.1\/","token":"15.2\/I\/7\/2\/15.2-702.1","metadata":false},{"id":84753,"structure_id":13942,"section_number":"15.2-703","catch_line":"Interference by members of board in appointments and removals of personnel","url":"\/15.2-703\/","token":"15.2\/I\/7\/2\/15.2-703","metadata":false},{"id":79639,"structure_id":13942,"section_number":"15.2-704","catch_line":"Appointment of clerk of board; powers and duties; obligations and penalties","url":"\/15.2-704\/","token":"15.2\/I\/7\/2\/15.2-704","metadata":false},{"id":80202,"structure_id":13942,"section_number":"15.2-705","catch_line":"Election of members of board; filling vacancies","url":"\/15.2-705\/","token":"15.2\/I\/7\/2\/15.2-705","metadata":false},{"id":85157,"structure_id":13942,"section_number":"15.2-705.1","catch_line":"Instant runoff voting","url":"\/15.2-705.1\/","token":"15.2\/I\/7\/2\/15.2-705.1","metadata":false},{"id":68323,"structure_id":13942,"section_number":"15.2-706","catch_line":"Duties of county manager; compensation; appointment of officers and employees","url":"\/15.2-706\/","token":"15.2\/I\/7\/2\/15.2-706","metadata":false},{"id":62617,"structure_id":13942,"section_number":"15.2-707","catch_line":"Bonds of county officers and employees","url":"\/15.2-707\/","token":"15.2\/I\/7\/2\/15.2-707","metadata":false},{"id":59246,"structure_id":13942,"section_number":"15.2-708","catch_line":"Term of office of county manager; salary and performance of duties; acting manager in case of temporary absence or disability; removal or suspension","url":"\/15.2-708\/","token":"15.2\/I\/7\/2\/15.2-708","metadata":false},{"id":66195,"structure_id":13942,"section_number":"15.2-709","catch_line":"Investigation of county officers or employees","url":"\/15.2-709\/","token":"15.2\/I\/7\/2\/15.2-709","metadata":false},{"id":77826,"structure_id":13942,"section_number":"15.2-709.1","catch_line":"Applicant preemployment information in Arlington County","url":"\/15.2-709.1\/","token":"15.2\/I\/7\/2\/15.2-709.1","metadata":false},{"id":61586,"structure_id":13942,"section_number":"15.2-709.2","catch_line":"County auditor","url":"\/15.2-709.2\/","token":"15.2\/I\/7\/2\/15.2-709.2","metadata":false},{"id":82185,"structure_id":13942,"section_number":"15.2-710","catch_line":"Budget; county manager to be executive and administrative officer; financial condition of county","url":"\/15.2-710\/","token":"15.2\/I\/7\/2\/15.2-710","metadata":false},{"id":72214,"structure_id":13942,"section_number":"15.2-711","catch_line":"Certification and payment of payrolls","url":"\/15.2-711\/","token":"15.2\/I\/7\/2\/15.2-711","metadata":false},{"id":55153,"structure_id":13942,"section_number":"15.2-712","catch_line":"Certification and payment of certain vouchers","url":"\/15.2-712\/","token":"15.2\/I\/7\/2\/15.2-712","metadata":false},{"id":63873,"structure_id":13942,"section_number":"15.2-713","catch_line":"Means of transferring funds","url":"\/15.2-713\/","token":"15.2\/I\/7\/2\/15.2-713","metadata":false},{"id":64908,"structure_id":13942,"section_number":"15.2-714","catch_line":"Depository for county funds","url":"\/15.2-714\/","token":"15.2\/I\/7\/2\/15.2-714","metadata":false},{"id":72151,"structure_id":13942,"section_number":"15.2-715","catch_line":"Abolition of offices and distribution of duties","url":"\/15.2-715\/","token":"15.2\/I\/7\/2\/15.2-715","metadata":false},{"id":60187,"structure_id":13942,"section_number":"15.2-716","catch_line":"Referendum for establishment of department of real estate assessments; board of equalization; general reassessments in county where department established","url":"\/15.2-716\/","token":"15.2\/I\/7\/2\/15.2-716","metadata":false},{"id":73122,"structure_id":13942,"section_number":"15.2-716.1","catch_line":"Board of Equalization","url":"\/15.2-716.1\/","token":"15.2\/I\/7\/2\/15.2-716.1","metadata":false},{"id":86535,"structure_id":13942,"section_number":"15.2-717","catch_line":"Time in which to contest real property assessments","url":"\/15.2-717\/","token":"15.2\/I\/7\/2\/15.2-717","metadata":false},{"id":84346,"structure_id":13942,"section_number":"15.2-718","catch_line":"Postponement of payment of certain assessments","url":"\/15.2-718\/","token":"15.2\/I\/7\/2\/15.2-718","metadata":false},{"id":55814,"structure_id":13942,"section_number":"15.2-719","catch_line":"Immobilization, etc., of certain vehicles","url":"\/15.2-719\/","token":"15.2\/I\/7\/2\/15.2-719","metadata":false},{"id":68805,"structure_id":13942,"section_number":"15.2-719.1","catch_line":"Naming U.S. Route 29","url":"\/15.2-719.1\/","token":"15.2\/I\/7\/2\/15.2-719.1","metadata":false},{"id":81735,"structure_id":13942,"section_number":"15.2-720","catch_line":"Employee salary reduction agreements","url":"\/15.2-720\/","token":"15.2\/I\/7\/2\/15.2-720","metadata":false},{"id":71742,"structure_id":13942,"section_number":"15.2-720.1","catch_line":"Employee benefits; residence in county","url":"\/15.2-720.1\/","token":"15.2\/I\/7\/2\/15.2-720.1","metadata":false},{"id":87230,"structure_id":13942,"section_number":"15.2-721","catch_line":"Civil service commission","url":"\/15.2-721\/","token":"15.2\/I\/7\/2\/15.2-721","metadata":false},{"id":83765,"structure_id":13942,"section_number":"15.2-722","catch_line":"Personnel studies","url":"\/15.2-722\/","token":"15.2\/I\/7\/2\/15.2-722","metadata":false},{"id":67529,"structure_id":13942,"section_number":"15.2-723","catch_line":"Grievances by police officers","url":"\/15.2-723\/","token":"15.2\/I\/7\/2\/15.2-723","metadata":false},{"id":85257,"structure_id":13942,"section_number":"15.2-724","catch_line":"Choice of powers where sanitary district involved","url":"\/15.2-724\/","token":"15.2\/I\/7\/2\/15.2-724","metadata":false},{"id":61930,"structure_id":13942,"section_number":"15.2-725","catch_line":"Commission on human rights; subpoena requests","url":"\/15.2-725\/","token":"15.2\/I\/7\/2\/15.2-725","metadata":false},{"id":76557,"structure_id":13942,"section_number":"15.2-726","catch_line":"Acquisition of easements","url":"\/15.2-726\/","token":"15.2\/I\/7\/2\/15.2-726","metadata":false},{"id":79003,"structure_id":13942,"section_number":"15.2-727","catch_line":"Payment of certain assessments","url":"\/15.2-727\/","token":"15.2\/I\/7\/2\/15.2-727","metadata":false},{"id":65246,"structure_id":13942,"section_number":"15.2-728","catch_line":"Title insurance for county real estate","url":"\/15.2-728\/","token":"15.2\/I\/7\/2\/15.2-728","metadata":false},{"id":81593,"structure_id":13942,"section_number":"15.2-729","catch_line":"Relocation assistance programs","url":"\/15.2-729\/","token":"15.2\/I\/7\/2\/15.2-729","metadata":false},{"id":63910,"structure_id":13942,"section_number":"15.2-730","catch_line":"Civil penalties for violations of zoning ordinance","url":"\/15.2-730\/","token":"15.2\/I\/7\/2\/15.2-730","metadata":false},{"id":64533,"structure_id":13942,"section_number":"15.2-731","catch_line":"Retirement benefits for part-time employees","url":"\/15.2-731\/","token":"15.2\/I\/7\/2\/15.2-731","metadata":false},{"id":57805,"structure_id":13942,"section_number":"15.2-732","catch_line":"Peddlers; itinerant merchants","url":"\/15.2-732\/","token":"15.2\/I\/7\/2\/15.2-732","metadata":false},{"id":85500,"structure_id":13942,"section_number":"15.2-733","catch_line":"Summons for violations of litter control ordinances","url":"\/15.2-733\/","token":"15.2\/I\/7\/2\/15.2-733","metadata":false},{"id":84718,"structure_id":13942,"section_number":"15.2-734","catch_line":"Purchase, sale, exchange, or lease of real property","url":"\/15.2-734\/","token":"15.2\/I\/7\/2\/15.2-734","metadata":false},{"id":82794,"structure_id":13942,"section_number":"15.2-735","catch_line":"Local housing fund and voluntary coordinated housing preservation and development districts","url":"\/15.2-735\/","token":"15.2\/I\/7\/2\/15.2-735","metadata":false},{"id":63692,"structure_id":13942,"section_number":"15.2-735.1","catch_line":"Affordable dwelling unit ordinance; permitting certain densities in the comprehensive plan","url":"\/15.2-735.1\/","token":"15.2\/I\/7\/2\/15.2-735.1","metadata":false},{"id":62979,"structure_id":13942,"section_number":"15.2-736","catch_line":"State benefits for certain employees","url":"\/15.2-736\/","token":"15.2\/I\/7\/2\/15.2-736","metadata":false},{"id":61946,"structure_id":13942,"section_number":"15.2-737","catch_line":"Tenant relocation payments","url":"\/15.2-737\/","token":"15.2\/I\/7\/2\/15.2-737","metadata":false},{"id":65650,"structure_id":13942,"section_number":"15.2-738","catch_line":"Modification of grievance procedure","url":"\/15.2-738\/","token":"15.2\/I\/7\/2\/15.2-738","metadata":false},{"id":65775,"structure_id":13942,"section_number":"15.2-739","catch_line":"Diversion of certain waters","url":"\/15.2-739\/","token":"15.2\/I\/7\/2\/15.2-739","metadata":false},{"id":54997,"structure_id":13942,"section_number":"15.2-740","catch_line":"Authority to impose assessments for local improvements; purposes","url":"\/15.2-740\/","token":"15.2\/I\/7\/2\/15.2-740","metadata":false},{"id":68797,"structure_id":13942,"section_number":"15.2-741","catch_line":"Regulation of child-care services and facilities in certain counties","url":"\/15.2-741\/","token":"15.2\/I\/7\/2\/15.2-741","metadata":false},{"id":73278,"structure_id":13942,"section_number":"15.2-742","catch_line":"Lighting level regulation","url":"\/15.2-742\/","token":"15.2\/I\/7\/2\/15.2-742","metadata":false},{"id":75816,"structure_id":13942,"section_number":"15.2-743","catch_line":"Fee for certain vacations, encroachments, and abandonments","url":"\/15.2-743\/","token":"15.2\/I\/7\/2\/15.2-743","metadata":false},{"id":74105,"structure_id":13942,"section_number":"15.2-744","catch_line":"Authority of county board to impose civil penalties for wrongful demolition, razing or moving of historic buildings","url":"\/15.2-744\/","token":"15.2\/I\/7\/2\/15.2-744","metadata":false},{"id":74318,"structure_id":13942,"section_number":"15.2-745","catch_line":"Ordinance for installment collection of taxes","url":"\/15.2-745\/","token":"15.2\/I\/7\/2\/15.2-745","metadata":false},{"id":68300,"structure_id":13942,"section_number":"15.2-746","catch_line":"Board possesses general power of management","url":"\/15.2-746\/","token":"15.2\/I\/7\/2\/15.2-746","metadata":false},{"id":66479,"structure_id":13942,"section_number":"15.2-747","catch_line":"Board may prohibit and penalize acts which are misdemeanors under state law","url":"\/15.2-747\/","token":"15.2\/I\/7\/2\/15.2-747","metadata":false},{"id":70678,"structure_id":13942,"section_number":"15.2-748","catch_line":"Annexation by city","url":"\/15.2-748\/","token":"15.2\/I\/7\/2\/15.2-748","metadata":false},{"id":58883,"structure_id":13942,"section_number":"15.2-749","catch_line":"Certain referenda in certain counties","url":"\/15.2-749\/","token":"15.2\/I\/7\/2\/15.2-749","metadata":false},{"id":67785,"structure_id":13942,"section_number":"15.2-750","catch_line":"Board may accept dedication of rights to develop real property","url":"\/15.2-750\/","token":"15.2\/I\/7\/2\/15.2-750","metadata":false}],"previous_section":{"id":86535,"structure_id":13942,"section_number":"15.2-717","catch_line":"Time in which to contest real property assessments","url":"\/15.2-717\/","token":"15.2\/I\/7\/2\/15.2-717","metadata":false},"next_section":{"id":55814,"structure_id":13942,"section_number":"15.2-719","catch_line":"Immobilization, etc., of certain vehicles","url":"\/15.2-719\/","token":"15.2\/I\/7\/2\/15.2-719","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-718\/","history_text":"<p>This law was first created in 1988. The record of its establishment is cataloged in chapter 532 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. Unfortunately, the 1988 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0587\">587<\/a>.<\/p>","references":false,"refers_to":[{"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\/"},{"id":84467,"section_number":"15.2-2413","catch_line":"Installment payment of assessments","order_by":null,"url":"\/15.2-2413\/"}],"permalink":{"id":151965,"object_type":"law","relational_id":84346,"identifier":"15.2-718","token":"15.2\/I\/7\/2\/15.2-718","url":"\/15.2-718\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-718\/","token":"15.2\/I\/7\/2\/15.2-718","dublin_core":{"Title":"Postponement of payment of certain assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-718","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The board may provide for the postponement of the payment of assessments made pursuant to the provisions of Article 2 (\u00a7&nbsp;<a class=\"law\" title=\"Authority to impose taxes or assessments for local improvements; purposes\" href=\"\/15.2-2404\/\">15.2-2404<\/a> et seq.) of Chapter 24 of this title by any property owner at the election of the property owner. Full payment of the assessment plus accrued interest shall become due and payable at the time of the death of the owner or the last surviving joint owner who made such an election or at the time the property or any divided part is sold, devised, subdivided, or transferred in any way. The board may impose interest on the unpaid balance of such assessments at a rate not to exceed the <span class=\"dictionary\">judgment<\/span> rate, but at a rate which may be different from that imposed on property owners making installment payments under \u00a7&nbsp;<a class=\"law\" title=\"Installment payment of assessments\" href=\"\/15.2-2413\/\">15.2-2413<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPOSTPONEMENT OF PAYMENT OF CERTAIN ASSESSMENTS (\u00a7 15.2-718)\n\nThe board may provide for the postponement of the payment of assessments made\npursuant to the provisions of Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of\nthis title by any property owner at the election of the property owner. Full\npayment of the assessment plus accrued interest shall become due and payable at\nthe time of the death of the owner or the last surviving joint owner who made\nsuch an election or at the time the property or any divided part is sold,\ndevised, subdivided, or transferred in any way. The board may impose interest on\nthe unpaid balance of such assessments at a rate not to exceed the judgment\nrate, but at a rate which may be different from that imposed on property owners\nmaking installment payments under \u00a7 15.2-2413.\n\nHISTORY: 1988, c. 532, \u00a7 15.1-686.5; 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}}