{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/33.2-2005.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/33.2-2005.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/33.2-2005.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/33.2-2005.html"}],"law_id":72006,"edition_id":1,"section_id":72006,"structure_id":15164,"section_number":"33.2-2005","catch_line":"Annual special improvements tax; use of revenues","history":"1993, c. 395, \u00a7 33.1-415; 2014, c. 805.","full_text":"Upon the written request of the commission made concurrently to the local governing body or bodies pursuant to this chapter, each local governing body may levy and collect an annual special improvements tax on taxable real estate zoned for commercial or industrial use or used for such purposes and taxable leasehold interests in that portion of the improvement district within its jurisdiction. Notwithstanding the provisions of Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32 of Title 58.1, the tax shall be levied on the assessed fair market value of the taxable real property. The rate of the special improvements tax shall not be more than 20 cents ($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; however, if all the owners in any district so request in writing, this limitation on rate shall not apply. Such special improvements taxes shall be collected at the same time and in the same manner as the locality’s taxes are collected, and the proceeds shall be kept in a separate account. The effective date of the initial assessment shall be January 1 of the year following adoption of the resolution creating the district. All revenues received by each locality pursuant to such taxes shall be paid to or at the direction of the district commission for its use pursuant to this chapter.","order_by":null,"text":{"0":{"id":259447,"text":"Upon the written request of the commission made concurrently to the local governing body or bodies pursuant to this chapter, each local governing body may levy and collect an annual special improvements tax on taxable real estate zoned for commercial or industrial use or used for such purposes and taxable leasehold interests in that portion of the improvement district within its jurisdiction. Notwithstanding the provisions of Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32 of Title 58.1, the tax shall be levied on the assessed fair market value of the taxable real property. The rate of the special improvements tax shall not be more than 20 cents ($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; however, if all the owners in any district so request in writing, this limitation on rate shall not apply. Such special improvements taxes shall be collected at the same time and in the same manner as the locality’s taxes are collected, and the proceeds shall be kept in a separate account. The effective date of the initial assessment shall be January 1 of the year following adoption of the resolution creating the district. All revenues received by each locality pursuant to such taxes shall be paid to or at the direction of the district commission for its use pursuant to this chapter.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15164,"edition_id":1,"name":"Local Transportation Districts","identifier":"20","label":"chapter","depth":3,"order_by":1,"parent_id":12807,"metadata":{},"date_created":"2026-06-26 03:52:38","date_modified":"2026-06-26 03:52:38","permalink":{"id":207117,"object_type":"structure","relational_id":15164,"identifier":"20","token":"33.2\/IV\/20","url":"\/33.2\/IV\/20\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12807,"edition_id":1,"name":"Local and Regional Transportation","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12806,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":206943,"object_type":"structure","relational_id":12807,"identifier":"IV","token":"33.2\/IV","url":"\/33.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12806,"edition_id":1,"name":"Highways and Other Surface Transportation Systems","identifier":"33.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":204785,"object_type":"structure","relational_id":12806,"identifier":"33.2","token":"33.2","url":"\/33.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":78332,"structure_id":15164,"section_number":"33.2-2000","catch_line":"Definitions","url":"\/33.2-2000\/","token":"33.2\/IV\/20\/33.2-2000","metadata":false},{"id":85597,"structure_id":15164,"section_number":"33.2-2001","catch_line":"Creation of district","url":"\/33.2-2001\/","token":"33.2\/IV\/20\/33.2-2001","metadata":false},{"id":63603,"structure_id":15164,"section_number":"33.2-2002","catch_line":"Commission to exercise powers of the district","url":"\/33.2-2002\/","token":"33.2\/IV\/20\/33.2-2002","metadata":false},{"id":57754,"structure_id":15164,"section_number":"33.2-2003","catch_line":"Powers and duties of commission","url":"\/33.2-2003\/","token":"33.2\/IV\/20\/33.2-2003","metadata":false},{"id":83749,"structure_id":15164,"section_number":"33.2-2004","catch_line":"Appointment of district advisory boards","url":"\/33.2-2004\/","token":"33.2\/IV\/20\/33.2-2004","metadata":false},{"id":72006,"structure_id":15164,"section_number":"33.2-2005","catch_line":"Annual special improvements tax; use of revenues","url":"\/33.2-2005\/","token":"33.2\/IV\/20\/33.2-2005","metadata":false},{"id":75633,"structure_id":15164,"section_number":"33.2-2006","catch_line":"Agreements with Commonwealth Transportation Board; payment of special improvements tax to Transportation Trust Fund","url":"\/33.2-2006\/","token":"33.2\/IV\/20\/33.2-2006","metadata":false},{"id":66399,"structure_id":15164,"section_number":"33.2-2007","catch_line":"Jurisdiction of localities and officers, etc., not affected","url":"\/33.2-2007\/","token":"33.2\/IV\/20\/33.2-2007","metadata":false},{"id":87199,"structure_id":15164,"section_number":"33.2-2008","catch_line":"Allocation of funds to districts","url":"\/33.2-2008\/","token":"33.2\/IV\/20\/33.2-2008","metadata":false},{"id":81632,"structure_id":15164,"section_number":"33.2-2009","catch_line":"Reimbursement for advances to district","url":"\/33.2-2009\/","token":"33.2\/IV\/20\/33.2-2009","metadata":false},{"id":84857,"structure_id":15164,"section_number":"33.2-2010","catch_line":"Cooperation between districts and other political subdivisions","url":"\/33.2-2010\/","token":"33.2\/IV\/20\/33.2-2010","metadata":false},{"id":87448,"structure_id":15164,"section_number":"33.2-2011","catch_line":"Tort liability","url":"\/33.2-2011\/","token":"33.2\/IV\/20\/33.2-2011","metadata":false},{"id":78532,"structure_id":15164,"section_number":"33.2-2012","catch_line":"Approval by Commonwealth Transportation Board","url":"\/33.2-2012\/","token":"33.2\/IV\/20\/33.2-2012","metadata":false},{"id":85815,"structure_id":15164,"section_number":"33.2-2013","catch_line":"Enlargement of local districts","url":"\/33.2-2013\/","token":"33.2\/IV\/20\/33.2-2013","metadata":false},{"id":80960,"structure_id":15164,"section_number":"33.2-2014","catch_line":"Abolition of local transportation districts","url":"\/33.2-2014\/","token":"33.2\/IV\/20\/33.2-2014","metadata":false},{"id":80166,"structure_id":15164,"section_number":"33.2-2015","catch_line":"Chapter to constitute complete authority for acts authorized; liberal construction","url":"\/33.2-2015\/","token":"33.2\/IV\/20\/33.2-2015","metadata":false}],"previous_section":{"id":83749,"structure_id":15164,"section_number":"33.2-2004","catch_line":"Appointment of district advisory boards","url":"\/33.2-2004\/","token":"33.2\/IV\/20\/33.2-2004","metadata":false},"next_section":{"id":75633,"structure_id":15164,"section_number":"33.2-2006","catch_line":"Agreements with Commonwealth Transportation Board; payment of special improvements tax to Transportation Trust Fund","url":"\/33.2-2006\/","token":"33.2\/IV\/20\/33.2-2006","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/33.2-2005\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapter 395 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 1993 \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 2014, chapter 805<\/a>.<\/p>","references":false,"refers_to":[{"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":207139,"object_type":"law","relational_id":72006,"identifier":"33.2-2005","token":"33.2\/IV\/20\/33.2-2005","url":"\/33.2-2005\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/33.2-2005\/","token":"33.2\/IV\/20\/33.2-2005","dublin_core":{"Title":"Annual special improvements tax; use of revenues","Type":"Text","Format":"text\/html","Identifier":"\u00a7 33.2-2005","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Upon the written request of the commission<\/span> made concurrently to the local governing body or bodies pursuant to this chapter, each local governing body may levy<\/span> and collect an annual special improvements tax on taxable real estate zoned for commercial or industrial use or used for such purposes and taxable leasehold interests in that portion of the improvement district<\/span> within its jurisdiction<\/span>. 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 on the assessed fair market value of the taxable real property. The rate of the special improvements tax shall not be more than 20 cents ($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>; however, if all the owners<\/span> in any district<\/span> so request in writing, this limitation on rate shall not apply. Such special improvements taxes shall be collected at the same time and in the same manner as the locality<\/span>’s taxes are collected, and the proceeds shall be kept in a separate account. The effective date of the initial assessment shall be January 1 of the year following adoption of the resolution creating the district<\/span>. All revenues<\/span> received by each locality<\/span> pursuant to such taxes shall be paid to or at the direction of the district<\/span> commission<\/span> for its use pursuant to this chapter.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nANNUAL SPECIAL IMPROVEMENTS TAX; USE OF REVENUES (\u00a7 33.2-2005)\n\nUpon the written request of the commission made concurrently to the local\ngoverning body or bodies pursuant to this chapter, each local governing body may\nlevy and collect an annual special improvements tax on taxable real estate zoned\nfor commercial or industrial use or used for such purposes and taxable leasehold\ninterests in that portion of the improvement district within its jurisdiction.\nNotwithstanding the provisions of Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32\nof Title 58.1, the tax shall be levied on the assessed fair market value of the\ntaxable real property. The rate of the special improvements tax shall not be\nmore than 20 cents ($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; however, if all the owners in any district so request\nin writing, this limitation on rate shall not apply. Such special improvements\ntaxes shall be collected at the same time and in the same manner as the\nlocality’s taxes are collected, and the proceeds shall be kept in a\nseparate account. The effective date of the initial assessment shall be January\n1 of the year following adoption of the resolution creating the district. All\nrevenues received by each locality pursuant to such taxes shall be paid to or at\nthe direction of the district commission for its use pursuant to this chapter.\n\nHISTORY: 1993, c. 395, \u00a7 33.1-415; 2014, c. 805.","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}}