                                 CODE OF VIRGINIA

DISCOUNT FOR EARLY PAYMENT OF TAXES (§ 15.2-1201.2)

Counties may by ordinance establish a discount for the early payment of any tax
or assessment imposed by the county. For purposes of this section, &#8220;early
payment&#8221; may include payment of real property taxes in full on or before
the due date of such tax.

HISTORY: 2003, c. 216; 2012, c. 585.