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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>78605</law_id><section_number>15.2-1201.2</section_number><catch_line>Discount for early payment of taxes</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="15.2">Counties, Cities and Towns</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Powers of Local Government</unit><unit label="chapter" level="3" order_by="1" identifier="12">General Powers and Procedures of Counties</unit><unit label="article" level="4" order_by="1" identifier="1">Miscellaneous Powers</unit></structure><text>
						<section><p>Counties may by <span class="dictionary">ordinance</span> establish a discount for the early payment of any tax or assessment imposed by the <span class="dictionary">county</span>. For purposes of this section, &#x201C;early payment&#x201D; may include payment of real property taxes in full on or before the due date of such tax.</p></section></text><history>2003, c. 216; 2012, c. 585.</history><metadata></metadata></law>
