                                 CODE OF VIRGINIA

ASSESSMENTS TO BE REPORTED TO COLLECTOR OF TAXES; POSTPONEMENT OF PAYMENT BY
CERTAIN PROPERTY OWNERS (§ 15.2-2407)

The amount assessed against each landowner, or for which he is liable by
agreement, shall be reported as soon as practicable to the collector of taxes,
who shall enter the same as provided for other taxes.
		The governing body may provide for the postponement of the payment of such
assessment by certain elderly or permanently and totally disabled property
owners meeting certain conditions until the sale of the property or the death of
the last eligible owner. Eligibility for postponement shall be subject to the
conditions set forth in § 58.1-3211 as in effect on December 31, 2010, for such
elderly or permanently and totally disabled persons. The governing body may
provide for the postponement of the payment of such assessment until the
property owner actually connects to the public utility system. However, if the
property is conveyed between the time the assessment is made and the time the
property owner actually connects to the public utility system, then the entire
amount due under the assessment becomes due and payable on the day of the
conveyance. In any event, the entire amount of assessment due shall be paid no
later than ten years from the creation of the district.
		The collector of taxes shall enter those assessments postponed by the
governing body in accordance with the conditions prescribed as provided for
other taxes, but the eligible property owner shall have the option of payment or
postponement.

HISTORY: Code 1950, § 15-672; 1962, c. 623, § 15.1-242; 1973, c. 211; 1978, c.
711; 1980, c. 726; 1996, c. 222; 1997, c. 587; 2011, cc. 438, 496.