{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-727.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-727.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-727.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-727.html"}],"law_id":79003,"edition_id":1,"section_id":79003,"structure_id":13942,"section_number":"15.2-727","catch_line":"Payment of certain assessments","history":"1983, c. 364, \u00a7 15.1-687.5; 1997, c. 587.","full_text":"The board may provide that the persons, firms or corporations against whom assessments have finally been made under Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 23 of this title may pay such assessments in equal installments over a period not exceeding ten years together with interest at a rate not to exceed ten percent per year on the unpaid balance. Such installments may become due at the same time that real estate taxes become due and payable and the amount of each installment, including principal and interest, shall be shown on the tax ticket mailed to each such person, firm or corporation by the treasurer.","order_by":null,"text":{"0":{"id":282980,"text":"The board may provide that the persons, firms or corporations against whom assessments have finally been made under Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 23 of this title may pay such assessments in equal installments over a period not exceeding ten years together with interest at a rate not to exceed ten percent per year on the unpaid balance. Such installments may become due at the same time that real estate taxes become due and payable and the amount of each installment, including principal and interest, shall be shown on the tax ticket mailed to each such person, firm or corporation by the treasurer.","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; 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-727\/","history_text":"<p>This law was first created in 1983. The record of its establishment is cataloged in chapter 364 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 1983 \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\/"}],"permalink":{"id":152009,"object_type":"law","relational_id":79003,"identifier":"15.2-727","token":"15.2\/I\/7\/2\/15.2-727","url":"\/15.2-727\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-727\/","token":"15.2\/I\/7\/2\/15.2-727","dublin_core":{"Title":"Payment of certain assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-727","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The board may provide that the persons, firms or corporations against whom assessments have finally been made under 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 23 of this title may pay such assessments in equal installments over a period not exceeding ten years together with interest at a rate not to exceed ten percent per year on the unpaid balance. Such installments may become due at the same time that real estate taxes become due and payable and the amount of each installment, including principal and interest, shall be shown on the tax ticket mailed to each such person, firm or corporation by the treasurer.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPAYMENT OF CERTAIN ASSESSMENTS (\u00a7 15.2-727)\n\nThe board may provide that the persons, firms or corporations against whom\nassessments have finally been made under Article 2 (\u00a7 15.2-2404 et seq.) of\nChapter 23 of this title may pay such assessments in equal installments over a\nperiod not exceeding ten years together with interest at a rate not to exceed\nten percent per year on the unpaid balance. Such installments may become due at\nthe same time that real estate taxes become due and payable and the amount of\neach installment, including principal and interest, shall be shown on the tax\nticket mailed to each such person, firm or corporation by the treasurer.\n\nHISTORY: 1983, c. 364, \u00a7 15.1-687.5; 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}}