{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/45.2-1047.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/45.2-1047.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/45.2-1047.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/45.2-1047.html"}],"law_id":86685,"edition_id":1,"section_id":86685,"structure_id":15901,"section_number":"45.2-1047","catch_line":" Special assessment","history":"1990, c. 427, \u00a7 45.1-270.4:1; 1991, c. 495; 2021, Sp. Sess. I, c. 387.","full_text":"A\n\nIn addition to the tax assessed pursuant to § 45.2-1046, and in order to ensure Fund solvency, the Director of the Division shall require each permittee to pay any special assessment made pursuant to subsection B.B\n\nOn and after July 1, 1990, the Director of the Division shall assess each permit in the Fund the amount of $500. Such assessment shall be made only one time and all revenues collected shall be applied to the balance of the Fund. The permittee shall be responsible for payment of the assessment.C\n\nOn or after July 1, 1991, the Director of the Division shall assess an amount not to exceed $500,000. The amount of the assessment shall be $250 for each permit participating in the Fund that has completed all mining activity and for which a completion report has been approved. The remaining assessments shall be made in equal amounts per acre for each disturbed acre permitted under the Fund. The amount of disturbed acreage for each permit shall be determined by the most recent anniversary map, or updated anniversary map, submitted by the permittee to the Division prior to July 1, 1991. The assessments under subsection B and this subsection shall not apply to acreage that has been reclaimed and for which an increment of the bond has been transferred to other acreage in the permit. The assessments under subsection B and this subsection shall be made only one time and all revenues collected shall be applied to the balance of the Fund. The permittee shall be responsible for payment of the assessment.D\n\nFailure to tender moneys assessed pursuant to the provisions of this section within 30 calendar days of assessment shall constitute a violation of this chapter. Any civil penalties collected for violations of this section shall be applied to the balance of the Fund.","order_by":null,"text":{"0":{"id":310447,"text":"In addition to the tax assessed pursuant to § 45.2-1046, and in order to ensure Fund solvency, the Director of the Division shall require each permittee to pay any special assessment made pursuant to subsection B.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":310448,"text":"On and after July 1, 1990, the Director of the Division shall assess each permit in the Fund the amount of $500. Such assessment shall be made only one time and all revenues collected shall be applied to the balance of the Fund. The permittee shall be responsible for payment of the assessment.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":310449,"text":"On or after July 1, 1991, the Director of the Division shall assess an amount not to exceed $500,000. The amount of the assessment shall be $250 for each permit participating in the Fund that has completed all mining activity and for which a completion report has been approved. The remaining assessments shall be made in equal amounts per acre for each disturbed acre permitted under the Fund. The amount of disturbed acreage for each permit shall be determined by the most recent anniversary map, or updated anniversary map, submitted by the permittee to the Division prior to July 1, 1991. The assessments under subsection B and this subsection shall not apply to acreage that has been reclaimed and for which an increment of the bond has been transferred to other acreage in the permit. The assessments under subsection B and this subsection shall be made only one time and all revenues collected shall be applied to the balance of the Fund. The permittee shall be responsible for payment of the assessment.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":310450,"text":"Failure to tender moneys assessed pursuant to the provisions of this section within 30 calendar days of assessment shall constitute a violation of this chapter. Any civil penalties collected for violations of this section shall be applied to the balance of the Fund.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15901,"edition_id":1,"name":"Coal Surface Mining Reclamation Fund","identifier":"5","label":"article","depth":5,"order_by":1,"parent_id":13540,"metadata":{},"date_created":"2026-06-26 04:01:31","date_modified":"2026-06-26 04:01:31","permalink":{"id":223883,"object_type":"structure","relational_id":15901,"identifier":"5","token":"45.2\/II\/C\/10\/5","url":"\/45.2\/II\/C\/10\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13540,"edition_id":1,"name":"Virginia Coal Surface Mining Control and Reclamation Act of 1979","identifier":"10","label":"chapter","depth":4,"order_by":1,"parent_id":13539,"metadata":{},"date_created":"2026-06-26 03:45:10","date_modified":"2026-06-26 03:45:10","permalink":{"id":223697,"object_type":"structure","relational_id":13540,"identifier":"10","token":"45.2\/II\/C\/10","url":"\/45.2\/II\/C\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13539,"edition_id":1,"name":"Surface Coal Mines","identifier":"C","label":"part","depth":3,"order_by":1,"parent_id":12985,"metadata":{},"date_created":"2026-06-26 03:45:10","date_modified":"2026-06-26 03:45:10","permalink":{"id":223695,"object_type":"structure","relational_id":13539,"identifier":"C","token":"45.2\/II\/C","url":"\/45.2\/II\/C\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12985,"edition_id":1,"name":"Coal Mining","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12713,"metadata":{},"date_created":"2026-06-26 03:44:06","date_modified":"2026-06-26 03:44:06","permalink":{"id":222647,"object_type":"structure","relational_id":12985,"identifier":"II","token":"45.2\/II","url":"\/45.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12713,"edition_id":1,"name":"Mines, Minerals, and Energy","identifier":"45.2","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":222539,"object_type":"structure","relational_id":12713,"identifier":"45.2","token":"45.2","url":"\/45.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":61635,"structure_id":15901,"section_number":"45.2-1043","catch_line":" Coal Surface Mining Reclamation Fund","url":"\/45.2-1043\/","token":"45.2\/II\/C\/10\/5\/45.2-1043","metadata":false},{"id":74085,"structure_id":15901,"section_number":"45.2-1044","catch_line":" Participation in Fund","url":"\/45.2-1044\/","token":"45.2\/II\/C\/10\/5\/45.2-1044","metadata":false},{"id":82398,"structure_id":15901,"section_number":"45.2-1045","catch_line":" Initial payments into Fund; renewal payments; bonds","url":"\/45.2-1045\/","token":"45.2\/II\/C\/10\/5\/45.2-1045","metadata":false},{"id":79771,"structure_id":15901,"section_number":"45.2-1046","catch_line":" Assessment of reclamation tax revenues for Fund","url":"\/45.2-1046\/","token":"45.2\/II\/C\/10\/5\/45.2-1046","metadata":false},{"id":86685,"structure_id":15901,"section_number":"45.2-1047","catch_line":" Special assessment","url":"\/45.2-1047\/","token":"45.2\/II\/C\/10\/5\/45.2-1047","metadata":false},{"id":78271,"structure_id":15901,"section_number":"45.2-1048","catch_line":" Collection of reclamation tax and penalties for nonpayment","url":"\/45.2-1048\/","token":"45.2\/II\/C\/10\/5\/45.2-1048","metadata":false},{"id":82572,"structure_id":15901,"section_number":"45.2-1049","catch_line":" Forfeiture of bonds on operations participating in the Fund; alternative remedies","url":"\/45.2-1049\/","token":"45.2\/II\/C\/10\/5\/45.2-1049","metadata":false},{"id":65989,"structure_id":15901,"section_number":"45.2-1050","catch_line":" Reinstatement to the Fund; recovery of Fund expenditures","url":"\/45.2-1050\/","token":"45.2\/II\/C\/10\/5\/45.2-1050","metadata":false},{"id":87112,"structure_id":15901,"section_number":"45.2-1051","catch_line":" Coal Surface Mining Reclamation Fund Advisory Board","url":"\/45.2-1051\/","token":"45.2\/II\/C\/10\/5\/45.2-1051","metadata":false}],"previous_section":{"id":79771,"structure_id":15901,"section_number":"45.2-1046","catch_line":" Assessment of reclamation tax revenues for Fund","url":"\/45.2-1046\/","token":"45.2\/II\/C\/10\/5\/45.2-1046","metadata":false},"next_section":{"id":78271,"structure_id":15901,"section_number":"45.2-1048","catch_line":" Collection of reclamation tax and penalties for nonpayment","url":"\/45.2-1048\/","token":"45.2\/II\/C\/10\/5\/45.2-1048","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/45.2-1047\/","history_text":"

This law was first created in 1990. The record of its establishment is cataloged in chapter 427 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 1991, chapter 495.<\/p>","references":false,"refers_to":[{"id":79771,"section_number":"45.2-1046","catch_line":" Assessment of reclamation tax revenues for Fund","order_by":null,"url":"\/45.2-1046\/"}],"permalink":{"id":223901,"object_type":"law","relational_id":86685,"identifier":"45.2-1047","token":"45.2\/II\/C\/10\/5\/45.2-1047","url":"\/45.2-1047\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/45.2-1047\/","token":"45.2\/II\/C\/10\/5\/45.2-1047","dublin_core":{"Title":" Special assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 45.2-1047","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In addition to the tax assessed pursuant to § 45.2-1046<\/a>, and in order<\/span> to ensure Fund solvency, the Director<\/span> of the Division<\/span> shall require each permittee<\/span> to pay any special assessment made pursuant to subsection B. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> On and after July 1, 1990, the Director<\/span> of the Division<\/span> shall assess each permit<\/span> in the Fund the amount of $500. Such assessment shall be made only one time and all revenues collected shall be applied to the balance of the Fund. The permittee<\/span> shall be responsible for payment of the assessment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> On or after July 1, 1991, the Director<\/span> of the Division<\/span> shall assess an amount not to exceed $500,000. The amount of the assessment shall be $250 for each permit<\/span> participating in the Fund that has completed all mining activity and for which a completion report has been approved. The remaining assessments shall be made in equal amounts per acre for each disturbed acre permitted under the Fund. The amount of disturbed acreage for each permit<\/span> shall be determined by the most recent anniversary map, or updated anniversary map, submitted by the permittee<\/span> to the Division<\/span> prior to July 1, 1991. The assessments under subsection B and this subsection shall not apply to acreage that has been reclaimed and for which an increment of the bond<\/span> has been transferred to other acreage in the permit<\/span>. The assessments under subsection B and this subsection shall be made only one time and all revenues collected shall be applied to the balance of the Fund. The permittee<\/span> shall be responsible for payment of the assessment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Failure to tender moneys assessed pursuant to the provisions of this section within 30 calendar days of assessment shall constitute a violation of this chapter. Any civil penalties collected for violations of this section shall be applied to the balance of the Fund. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n SPECIAL ASSESSMENT (\u00a7 45.2-1047)\n\nA. In addition to the tax assessed pursuant to § 45.2-1046, and in order to\nensure Fund solvency, the Director of the Division shall require each permittee\nto pay any special assessment made pursuant to subsection B.\n\nB. On and after July 1, 1990, the Director of the Division shall assess each\npermit in the Fund the amount of $500. Such assessment shall be made only one\ntime and all revenues collected shall be applied to the balance of the Fund. The\npermittee shall be responsible for payment of the assessment.\n\nC. On or after July 1, 1991, the Director of the Division shall assess an amount\nnot to exceed $500,000. The amount of the assessment shall be $250 for each\npermit participating in the Fund that has completed all mining activity and for\nwhich a completion report has been approved. The remaining assessments shall be\nmade in equal amounts per acre for each disturbed acre permitted under the Fund.\nThe amount of disturbed acreage for each permit shall be determined by the most\nrecent anniversary map, or updated anniversary map, submitted by the permittee\nto the Division prior to July 1, 1991. The assessments under subsection B and\nthis subsection shall not apply to acreage that has been reclaimed and for which\nan increment of the bond has been transferred to other acreage in the permit.\nThe assessments under subsection B and this subsection shall be made only one\ntime and all revenues collected shall be applied to the balance of the Fund. The\npermittee shall be responsible for payment of the assessment.\n\nD. Failure to tender moneys assessed pursuant to the provisions of this section\nwithin 30 calendar days of assessment shall constitute a violation of this\nchapter. Any civil penalties collected for violations of this section shall be\napplied to the balance of the Fund.\n\nHISTORY: 1990, c. 427, \u00a7 45.1-270.4:1; 1991, c. 495; 2021, Sp. Sess. I, c. 387.","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}}