                                 CODE OF VIRGINIA

AUTHORITY TO IMPOSE TAXES OR ASSESSMENTS FOR LOCAL IMPROVEMENTS; PURPOSES (§
15.2-2404)

A. A locality may impose taxes or assessments upon the owners of abutting
property for constructing, improving, replacing or enlarging the sidewalks upon
existing streets, for improving and paving existing alleys, and for the
construction or the use of sanitary or storm water management facilities,
retaining walls, curbs and gutters. Such taxes or assessments may include the
legal, financial or other directly attributable costs incurred by the locality
in creating a district, if a district is created, and financing the payment of
the improvements. The taxes or assessments shall not be in excess of the
peculiar benefits resulting from the improvements to such abutting property
owners. No tax or assessment for retaining walls shall be imposed upon any
property owner who does not agree to such tax or assessment.

B. In addition to the foregoing, a locality may impose taxes or assessments upon
the owners of abutting property for the construction, replacement or enlargement
of waterlines; for the installation of street lights; for the construction or
installation of canopies or other weather protective devices; for the
installation of lighting in connection with the foregoing; and for permanent
amenities, including, but not limited to, benches or waste receptacles. With
regard to installation of street lights, a locality may provide by ordinance
that upon a petition of at least 60 percent of the property owners within a
subdivision, or such higher percent as provided in the ordinance, the locality
may impose taxes or assessments upon all owners within the subdivision who
benefit from such improvements. The taxes or assessments shall not be in excess
of the peculiar benefits resulting from the improvements to such property
owners.

C. In the Cities of Chesapeake, Hampton, Hopewell, Newport News, Norfolk,
Richmond, and Virginia Beach, the governing body may impose taxes or assessments
upon the abutting property owners for the initial improving and paving of an
existing street provided not less than 50 percent of such abutting property
owners who own not less than 50 percent of the property abutting such street
request the improvement or paving. The taxes or assessments permitted by this
paragraph shall not be in excess of the peculiar benefits resulting from the
improvements to such abutting property owners and in no event shall such amount
exceed the sum of $10 per front foot of property abutting such street or the sum
of $1,000 for any one subdivided lot or parcel abutting such street, whichever
is the lesser.

D. The governing bodies of the Cities of Buena Vista, Hampton, and Waynesboro
and the County of Augusta may, by duly adopted ordinance, impose taxes or
assessments upon abutting property owners subjected to frequent flooding for
special benefits conferred upon that property by the installation or
construction of flood control barriers, equipment or other improvements for the
prevention of flooding in such area and shall provide for the payment of all or
any part of the above projects out of the proceeds of such taxes or assessments,
provided that such taxes or assessments shall not be in excess of the peculiar
benefits resulting from the improvements to such abutting property owners.

E. In the Cities of Hampton, Poquoson and Williamsburg, the governing body may
impose taxes or assessments upon the owners of abutting property for the
underground relocation of distribution lines for electricity, telephone, cable
television and similar utilities. Notwithstanding the provisions of &#xA7;
15.2-2405, such underground relocation of distribution lines may only be ordered
by the governing body and the cost thereof apportioned in pursuance of an
agreement between the governing body and the abutting landowners. Notice shall
be given to the abutting landowners, notifying them when and where they may
appear before the governing body, or some committee thereof, or the
administrative board or other similar board of the locality to whom the matter
may be referred, to be heard in favor of or against such improvements.

F. The governing body of any locality may request an electric utility that
proposes to construct an overhead electric transmission line of 150 kilovolts or
more, any portion of which would be located in such locality, to enter into an
agreement with the locality that provides (i) the locality will impose a tax or
assessment on electric utility customers in a special rate district in an amount
sufficient to cover the utility&#8217;s additional costs of constructing that
portion of the proposed line to be located in such locality, or any smaller
portion thereof as the utility and the locality may agree, as an underground
rather than an overhead line; (ii) the tax or assessment will be shown as a
separate item on such customers&#8217; electric bills and will be collected by
the utility on behalf of the locality; (iii) the utility will construct,
operate, and maintain the agreed portion of the line underground; (iv) the
locality will pay to the utility its full additional costs of constructing that
portion of the line underground rather than overhead; and (v) such other terms
and conditions as the parties may agree. This provision shall not apply,
however, to lines in operation as of March 1, 2005.
			If the locality and the utility enter into such an agreement, the locality
shall by ordinance (a) set the boundaries of the special rate district within a
reasonable distance of the route of that portion of the line to be placed
underground pursuant to the agreement, and (b) fix the amount of such tax or
assessment, which shall be based on the assessed value of real property within
such district. Thereafter, owners of real property comprising not less than 60
percent of the assessed value of real property within such district may petition
the locality to impose such tax or assessment. If such petition is filed, the
locality shall submit the agreement to the State Corporation Commission on or
before the date by which respondents must prefile testimony and exhibits in any
application for approval of the line before the State Corporation Commission,
which, after notice and opportunity for hearing, shall approve the agreement if
it finds it to be in the public interest. If there exists a practicably feasible
overhead alternative for construction of the electric transmission line, the
State Corporation Commission shall not approve the agreement unless the
governing body of every locality in which the underground segment of the line
would be located requests the electric utility to construct the line underground
in accordance with this subdivision. If the agreement is approved by the State
Corporation Commission, the locality shall impose such tax or assessment on
electric utility customers within the district, and the locality and the utility
shall carry out the agreement according to its terms and conditions.

G. In the County of Loudoun, the governing body may impose taxes or assessments
upon the abutting property owners of Crooked Bridge Lane, located in the Blue
Ridge District, for the improvement of the bridge located on Crooked Bridge
Lane, including construction, repair and maintenance, provided not less than 50
percent of such abutting property owners who own not less than 50 percent of the
property abutting such street request the improvement. The taxes or assessments
permitted by this paragraph shall not be in excess of the peculiar benefits
resulting from the improvements to such abutting property owners.

HISTORY: Code 1950, § 15-669; 1962, c. 623, § 15.1-239; 1966, c. 127; 1971,
Ex. Sess., c. 126; 1972, cc. 704, 767; 1976, cc. 512, 617; 1977, c. 225; 1981,
c. 581; 1985, c. 59; 1989, cc. 24, 564; 1991, c. 422; 1997, c. 587; 1998, cc.
324, 864; 1999, c. 386; 2005, c. 854; 2007, cc. 260, 813; 2008, c. 355; 2008,
Sp. Sess. II, c. 8; 2009, c. 335; 2010, c. 392; 2012, cc. 186, 404.