{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/21-119.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/21-119.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/21-119.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/21-119.html"}],"law_id":60483,"edition_id":1,"section_id":60483,"structure_id":14019,"section_number":"21-119","catch_line":"Sanitary districts are special taxing districts; nature of improvements; jurisdiction of governing bodies, etc., not affected","history":"1936, p. 497; Michie Suppl. 1946, \u00a7 1560s3; 1997, c. 261; 2005, c. 839; 2007, c. 813; 2017, c. 14.","full_text":"A\n\nEach sanitary district created or purported to be created by the governing body of a county, heretofore or hereafter made and adopted pursuant to any general law of the Commonwealth, is hereby determined to be and is hereby made, from and after the date of such creation or purported creation, a special taxing district for the purposes for which created; and any improvements heretofore or hereafter made by or for any such district are hereby determined to be general tax improvements and of general benefit to all of the property within the sanitary district, as distinct from peculiar or special benefits to some or all of the property within the sanitary district.B\n\nNeither the creation of the sanitary districts as special taxing districts nor any other provision in this chapter shall in any wise affect the authority, power and jurisdiction of the respective county governing bodies, sheriffs, treasurers, commissioners of the revenue, circuit courts, clerks, judges, magistrates or any other county, district or state officer over the area embraced in any such district, nor shall the same restrict or affect in any way any county, or the governing body of any county, from imposing on and collecting from abutting landowners, or other landowners receiving special or peculiar benefits, in any such district, taxes or assessments for local public improvements as permitted by the Constitution and by other statutes of the Commonwealth.C\n\nNotwithstanding subsections A and B, the board of supervisors of Buckingham County, Nottoway County, or Westmoreland County may impose on, and collect from, landowners abutting a street being improved by the sanitary district a user fee for such service. Such fee may be enforced as provided in § 21-118.4.","order_by":null,"text":{"0":{"id":221150,"text":"Each sanitary district created or purported to be created by the governing body of a county, heretofore or hereafter made and adopted pursuant to any general law of the Commonwealth, is hereby determined to be and is hereby made, from and after the date of such creation or purported creation, a special taxing district for the purposes for which created; and any improvements heretofore or hereafter made by or for any such district are hereby determined to be general tax improvements and of general benefit to all of the property within the sanitary district, as distinct from peculiar or special benefits to some or all of the property within the sanitary district.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":221151,"text":"Neither the creation of the sanitary districts as special taxing districts nor any other provision in this chapter shall in any wise affect the authority, power and jurisdiction of the respective county governing bodies, sheriffs, treasurers, commissioners of the revenue, circuit courts, clerks, judges, magistrates or any other county, district or state officer over the area embraced in any such district, nor shall the same restrict or affect in any way any county, or the governing body of any county, from imposing on and collecting from abutting landowners, or other landowners receiving special or peculiar benefits, in any such district, taxes or assessments for local public improvements as permitted by the Constitution and by other statutes of the Commonwealth.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":221152,"text":"Notwithstanding subsections A and B, the board of supervisors of Buckingham County, Nottoway County, or Westmoreland County may impose on, and collect from, landowners abutting a street being improved by the sanitary district a user fee for such service. Such fee may be enforced as provided in § 21-118.4.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14019,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":14018,"metadata":{},"date_created":"2026-06-26 03:46:37","date_modified":"2026-06-26 03:46:37","permalink":{"id":179475,"object_type":"structure","relational_id":14019,"identifier":"1","token":"21\/2\/1","url":"\/21\/2\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14018,"edition_id":1,"name":"Sanitary Districts","identifier":"2","label":"chapter","depth":2,"order_by":1,"parent_id":13075,"metadata":{},"date_created":"2026-06-26 03:46:37","date_modified":"2026-06-26 03:46:37","permalink":{"id":179473,"object_type":"structure","relational_id":14018,"identifier":"2","token":"21\/2","url":"\/21\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13075,"edition_id":1,"name":"Drainage, Soil Conservation, Sanitation and Public Facilities Districts","identifier":"21","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:14","date_modified":"2026-06-26 03:44:14","permalink":{"id":179465,"object_type":"structure","relational_id":13075,"identifier":"21","token":"21","url":"\/21\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79910,"structure_id":14019,"section_number":"21-112.22","catch_line":"Definitions","url":"\/21-112.22\/","token":"21\/2\/1\/21-112.22","metadata":false},{"id":79759,"structure_id":14019,"section_number":"21-113","catch_line":"Creation; inclusion of town in new or enlarged district","url":"\/21-113\/","token":"21\/2\/1\/21-113","metadata":false},{"id":59808,"structure_id":14019,"section_number":"21-114","catch_line":"Hearing and notice thereof","url":"\/21-114\/","token":"21\/2\/1\/21-114","metadata":false},{"id":71490,"structure_id":14019,"section_number":"21-115","catch_line":"Answer and defense","url":"\/21-115\/","token":"21\/2\/1\/21-115","metadata":false},{"id":64324,"structure_id":14019,"section_number":"21-116","catch_line":"Enlargement of sanitary districts","url":"\/21-116\/","token":"21\/2\/1\/21-116","metadata":false},{"id":60593,"structure_id":14019,"section_number":"21-116.1","catch_line":"Alteration of boundaries or reduction of area of sanitary districts in certain counties","url":"\/21-116.1\/","token":"21\/2\/1\/21-116.1","metadata":false},{"id":85899,"structure_id":14019,"section_number":"21-117","catch_line":"Merger of sanitary districts","url":"\/21-117\/","token":"21\/2\/1\/21-117","metadata":false},{"id":78368,"structure_id":14019,"section_number":"21-117.1","catch_line":"Abolishing sanitary districts","url":"\/21-117.1\/","token":"21\/2\/1\/21-117.1","metadata":false},{"id":73089,"structure_id":14019,"section_number":"21-118","catch_line":"Powers and duties of governing body","url":"\/21-118\/","token":"21\/2\/1\/21-118","metadata":false},{"id":75138,"structure_id":14019,"section_number":"21-118.1","catch_line":"Authority to acquire property from United States or any agency thereof","url":"\/21-118.1\/","token":"21\/2\/1\/21-118.1","metadata":false},{"id":60375,"structure_id":14019,"section_number":"21-118.2","catch_line":"Certain counties authorized to use sanitary district funds for certain purposes","url":"\/21-118.2\/","token":"21\/2\/1\/21-118.2","metadata":false},{"id":58517,"structure_id":14019,"section_number":"21-118.3","catch_line":"Levy and expenditure of taxes in certain counties; validation of expenditures","url":"\/21-118.3\/","token":"21\/2\/1\/21-118.3","metadata":false},{"id":55541,"structure_id":14019,"section_number":"21-118.4","catch_line":"Certain additional powers of governing body","url":"\/21-118.4\/","token":"21\/2\/1\/21-118.4","metadata":false},{"id":60162,"structure_id":14019,"section_number":"21-118.5","catch_line":"Unified water supply and sewerage systems for counties and sanitary districts; power of county governing body to fix rates; application of Public Finance Act","url":"\/21-118.5\/","token":"21\/2\/1\/21-118.5","metadata":false},{"id":64467,"structure_id":14019,"section_number":"21-118.6","catch_line":"Same; application of revenues; tax levy where revenues insufficient","url":"\/21-118.6\/","token":"21\/2\/1\/21-118.6","metadata":false},{"id":55514,"structure_id":14019,"section_number":"21-118.7","catch_line":"Same; payment to county of revenues held by district","url":"\/21-118.7\/","token":"21\/2\/1\/21-118.7","metadata":false},{"id":75754,"structure_id":14019,"section_number":"21-118.8","catch_line":"Same; ratification of prior agreements","url":"\/21-118.8\/","token":"21\/2\/1\/21-118.8","metadata":false},{"id":60483,"structure_id":14019,"section_number":"21-119","catch_line":"Sanitary districts are special taxing districts; nature of improvements; jurisdiction of governing bodies, etc., not affected","url":"\/21-119\/","token":"21\/2\/1\/21-119","metadata":false},{"id":85540,"structure_id":14019,"section_number":"21-119.1","catch_line":"Transfer of certain sanitary districts to towns","url":"\/21-119.1\/","token":"21\/2\/1\/21-119.1","metadata":false},{"id":59431,"structure_id":14019,"section_number":"21-120","catch_line":"In certain cities and counties","url":"\/21-120\/","token":"21\/2\/1\/21-120","metadata":false},{"id":58535,"structure_id":14019,"section_number":"21-121","catch_line":"Validation of proceedings","url":"\/21-121\/","token":"21\/2\/1\/21-121","metadata":false},{"id":55109,"structure_id":14019,"section_number":"21-121.1","catch_line":"Further validation of proceedings","url":"\/21-121.1\/","token":"21\/2\/1\/21-121.1","metadata":false},{"id":60765,"structure_id":14019,"section_number":"21-121.2","catch_line":"Additional validation of proceedings","url":"\/21-121.2\/","token":"21\/2\/1\/21-121.2","metadata":false},{"id":72800,"structure_id":14019,"section_number":"21-121.2:1","catch_line":"Same; bond issues","url":"\/21-121.2_1\/","token":"21\/2\/1\/21-121.2_1","metadata":false},{"id":76866,"structure_id":14019,"section_number":"21-121.3","catch_line":"Powers of districts created under other laws","url":"\/21-121.3\/","token":"21\/2\/1\/21-121.3","metadata":false},{"id":77568,"structure_id":14019,"section_number":"21-121.4","catch_line":"Powers of boards of supervisors and other governing bodies of counties with respect to sanitary districts","url":"\/21-121.4\/","token":"21\/2\/1\/21-121.4","metadata":false},{"id":78011,"structure_id":14019,"section_number":"21-121.5","catch_line":"Validation of certain actions","url":"\/21-121.5\/","token":"21\/2\/1\/21-121.5","metadata":false},{"id":66618,"structure_id":14019,"section_number":"21-121.6","catch_line":"Sanitary districts in certain counties with a water and sewer authority","url":"\/21-121.6\/","token":"21\/2\/1\/21-121.6","metadata":false}],"previous_section":{"id":75754,"structure_id":14019,"section_number":"21-118.8","catch_line":"Same; ratification of prior agreements","url":"\/21-118.8\/","token":"21\/2\/1\/21-118.8","metadata":false},"next_section":{"id":85540,"structure_id":14019,"section_number":"21-119.1","catch_line":"Transfer of certain sanitary districts to towns","url":"\/21-119.1\/","token":"21\/2\/1\/21-119.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/21-119\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1997, chapter 261<\/a>; in 2005, chapter 839<\/a>; in 2007, chapter 813<\/a>; in 2017, chapter 14<\/a>.<\/p>","references":[{"id":55541,"section_number":"21-118.4","catch_line":"Certain additional powers of governing body","order_by":null,"url":"\/21-118.4\/"}],"refers_to":[{"id":55541,"section_number":"21-118.4","catch_line":"Certain additional powers of governing body","order_by":null,"url":"\/21-118.4\/"}],"permalink":{"id":179545,"object_type":"law","relational_id":60483,"identifier":"21-119","token":"21\/2\/1\/21-119","url":"\/21-119\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/21-119\/","token":"21\/2\/1\/21-119","dublin_core":{"Title":"Sanitary districts are special taxing districts; nature of improvements; jurisdiction of governing bodies, etc., not affected","Type":"Text","Format":"text\/html","Identifier":"\u00a7 21-119","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Each sanitary district created or purported to be created by the governing body of a county, heretofore or hereafter made and adopted pursuant to any general law<\/span> of the Commonwealth, is hereby determined to be and is hereby made, from and after the date of such creation or purported creation, a special taxing district for the purposes for which created; and any improvements heretofore or hereafter made by or for any such district are hereby determined to be general tax improvements and of general benefit to all of the property within the sanitary district, as distinct from peculiar or special benefits to some or all of the property within the sanitary district. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Neither the creation of the sanitary districts as special taxing districts nor any other provision in this chapter shall in any wise affect the authority, power and jurisdiction<\/span> of the respective county governing bodies, sheriffs, treasurers, commissioners of the revenue, circuit<\/span> courts<\/span>, clerks, judges<\/span>, magistrates<\/span> or any other county, district or state officer over the area embraced in any such district, nor shall the same restrict or affect in any way any county, or the governing body of any county, from imposing on and collecting from abutting landowners, or other landowners receiving special or peculiar benefits, in any such district, taxes or assessments for local public improvements as permitted by the Constitution and by other statutes<\/span> of the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding subsections A and B, the board of supervisors of Buckingham County, Nottoway County, or Westmoreland County may impose on, and collect from, landowners abutting a street being improved by the sanitary district a user fee for such service. Such fee may be enforced as provided in § 21-118.4<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSANITARY DISTRICTS ARE SPECIAL TAXING DISTRICTS; NATURE OF IMPROVEMENTS;\nJURISDICTION OF GOVERNING BODIES, ETC., NOT AFFECTED (\u00a7 21-119)\n\nA. Each sanitary district created or purported to be created by the governing\nbody of a county, heretofore or hereafter made and adopted pursuant to any\ngeneral law of the Commonwealth, is hereby determined to be and is hereby made,\nfrom and after the date of such creation or purported creation, a special taxing\ndistrict for the purposes for which created; and any improvements heretofore or\nhereafter made by or for any such district are hereby determined to be general\ntax improvements and of general benefit to all of the property within the\nsanitary district, as distinct from peculiar or special benefits to some or all\nof the property within the sanitary district.\n\nB. Neither the creation of the sanitary districts as special taxing districts\nnor any other provision in this chapter shall in any wise affect the authority,\npower and jurisdiction of the respective county governing bodies, sheriffs,\ntreasurers, commissioners of the revenue, circuit courts, clerks, judges,\nmagistrates or any other county, district or state officer over the area\nembraced in any such district, nor shall the same restrict or affect in any way\nany county, or the governing body of any county, from imposing on and collecting\nfrom abutting landowners, or other landowners receiving special or peculiar\nbenefits, in any such district, taxes or assessments for local public\nimprovements as permitted by the Constitution and by other statutes of the\nCommonwealth.\n\nC. Notwithstanding subsections A and B, the board of supervisors of Buckingham\nCounty, Nottoway County, or Westmoreland County may impose on, and collect from,\nlandowners abutting a street being improved by the sanitary district a user fee\nfor such service. Such fee may be enforced as provided in § 21-118.4.\n\nHISTORY: 1936, p. 497; Michie Suppl. 1946, \u00a7 1560s3; 1997, c. 261; 2005, c.\n839; 2007, c. 813; 2017, c. 14.","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}}