{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-740.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-740.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-740.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-740.html"}],"law_id":54997,"edition_id":1,"section_id":54997,"structure_id":13942,"section_number":"15.2-740","catch_line":"Authority to impose assessments for local improvements; purposes","history":"1990, c. 323, \u00a7 15.1-687.18; 1997, c. 587.","full_text":"The board may impose taxes or assessments upon owners of abutting property for making, improving, replacing, or enlarging the walkways upon then existing streets; for improving and paving then existing alleys; and for either the construction or the use of sanitary or storm water sewers including retaining walls, curbs, and gutters. However, such taxes or assessments shall not exceed the peculiar benefits resulting from the improvements to the owners of abutting property and no assessment for retaining walls shall be imposed upon any property owner who does not agree to such assessment.\n\t\tIn addition to the foregoing, the board may impose taxes or assessments upon owners of abutting property for the construction, replacement, or enlargement of sidewalks, waterlines, sanitary sewers, or storm water sewers; for the installation of street lights; for the construction or installation of canopies or other weather protective devices; for the installation of lighting in connection with the foregoing; and for permanent amenities, including, but not limited to, benches or waste receptacles, provided that such taxes or assessments shall not exceed the peculiar benefits resulting from the improvements to such owners of abutting property.\n\t\tAll assessments pursuant to this section shall be subject to the laws pertaining to assessments under Title 15.2, Chapter 24, Article 2 (\u00a7 15.2-2404 et seq.), mutatis mutandis. All assessments pursuant to this section may also be made subject to installment payments and other provisions allowed for local assessments under this article.\n\t\tAs used in this section, &#8220;owners of abutting property&#8221; includes the owners of property that abuts a state highway when the improvement is funded solely by county revenues.","order_by":null,"text":{"0":{"id":201733,"text":"The board may impose taxes or assessments upon owners of abutting property for making, improving, replacing, or enlarging the walkways upon then existing streets; for improving and paving then existing alleys; and for either the construction or the use of sanitary or storm water sewers including retaining walls, curbs, and gutters. However, such taxes or assessments shall not exceed the peculiar benefits resulting from the improvements to the owners of abutting property and no assessment for retaining walls shall be imposed upon any property owner who does not agree to such assessment.\n\t\tIn addition to the foregoing, the board may impose taxes or assessments upon owners of abutting property for the construction, replacement, or enlargement of sidewalks, waterlines, sanitary sewers, or storm water sewers; for the installation of street lights; for the construction or installation of canopies or other weather protective devices; for the installation of lighting in connection with the foregoing; and for permanent amenities, including, but not limited to, benches or waste receptacles, provided that such taxes or assessments shall not exceed the peculiar benefits resulting from the improvements to such owners of abutting property.\n\t\tAll assessments pursuant to this section shall be subject to the laws pertaining to assessments under Title 15.2, Chapter 24, Article 2 (\u00a7 15.2-2404 et seq.), mutatis mutandis. All assessments pursuant to this section may also be made subject to installment payments and other provisions allowed for local assessments under this article.\n\t\tAs used in this section, &#8220;owners of abutting property&#8221; includes the owners of property that abuts a state highway when the improvement is funded solely by county revenues.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-740\/","history_text":"<p>This law was first created in 1990. The record of its establishment is cataloged in chapter 323 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 1990 \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":152065,"object_type":"law","relational_id":54997,"identifier":"15.2-740","token":"15.2\/I\/7\/2\/15.2-740","url":"\/15.2-740\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-740\/","token":"15.2\/I\/7\/2\/15.2-740","dublin_core":{"Title":"Authority to impose assessments for local improvements; purposes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-740","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The board may impose taxes or assessments upon <span class=\"dictionary\">owners of abutting property<\/span> for making, improving, replacing, or enlarging the walkways upon then existing streets; for improving and paving then existing alleys; and for either the construction or the use of sanitary or storm water sewers including retaining walls, curbs, and gutters. However, such taxes or assessments shall not exceed the peculiar benefits resulting from the improvements to the <span class=\"dictionary\">owners of abutting property<\/span> and no assessment for retaining walls shall be imposed upon any property owner who does not agree to such assessment.\n\t\tIn addition to the foregoing, the board may impose taxes or assessments upon <span class=\"dictionary\">owners of abutting property<\/span> for the construction, replacement, or enlargement of sidewalks, waterlines, sanitary sewers, or storm water sewers; for the installation of street lights; for the construction or installation of canopies or other weather protective devices; for the installation of lighting in connection with the foregoing; and for permanent amenities, including, but not limited to, benches or waste receptacles, provided that such taxes or assessments shall not exceed the peculiar benefits resulting from the improvements to such <span class=\"dictionary\">owners of abutting property<\/span>.\n\t\tAll assessments pursuant to this section shall be subject to the <span class=\"dictionary\">laws<\/span> pertaining to assessments under Title 15.2, Chapter 24, 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.), <span class=\"dictionary\">mutatis mutandis<\/span>. All assessments pursuant to this section may also be made subject to installment payments and other provisions allowed for local assessments under this article.\n\t\tAs used in this section, &#8220;<span class=\"dictionary\">owners of abutting property<\/span>&#8221; includes the owners of property that abuts a state highway when the improvement is funded solely by <span class=\"dictionary\">county<\/span> revenues.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAUTHORITY TO IMPOSE ASSESSMENTS FOR LOCAL IMPROVEMENTS; PURPOSES (\u00a7 15.2-740)\n\nThe board may impose taxes or assessments upon owners of abutting property for\nmaking, improving, replacing, or enlarging the walkways upon then existing\nstreets; for improving and paving then existing alleys; and for either the\nconstruction or the use of sanitary or storm water sewers including retaining\nwalls, curbs, and gutters. However, such taxes or assessments shall not exceed\nthe peculiar benefits resulting from the improvements to the owners of abutting\nproperty and no assessment for retaining walls shall be imposed upon any\nproperty owner who does not agree to such assessment.\n\t\tIn addition to the foregoing, the board may impose taxes or assessments upon\nowners of abutting property for the construction, replacement, or enlargement of\nsidewalks, waterlines, sanitary sewers, or storm water sewers; for the\ninstallation of street lights; for the construction or installation of canopies\nor other weather protective devices; for the installation of lighting in\nconnection with the foregoing; and for permanent amenities, including, but not\nlimited to, benches or waste receptacles, provided that such taxes or\nassessments shall not exceed the peculiar benefits resulting from the\nimprovements to such owners of abutting property.\n\t\tAll assessments pursuant to this section shall be subject to the laws\npertaining to assessments under Title 15.2, Chapter 24, Article 2 (\u00a7 15.2-2404\net seq.), mutatis mutandis. All assessments pursuant to this section may also be\nmade subject to installment payments and other provisions allowed for local\nassessments under this article.\n\t\tAs used in this section, &#8220;owners of abutting property&#8221; includes\nthe owners of property that abuts a state highway when the improvement is funded\nsolely by county revenues.\n\nHISTORY: 1990, c. 323, \u00a7 15.1-687.18; 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}}