                                 CODE OF VIRGINIA

AUTHORITY TO IMPOSE ASSESSMENTS FOR LOCAL IMPROVEMENTS; PURPOSES (§ 15.2-740)

The board may impose taxes or assessments upon owners of abutting property for
making, improving, replacing, or enlarging the walkways upon then existing
streets; for improving and paving then existing alleys; and for either the
construction or the use of sanitary or storm water sewers including retaining
walls, curbs, and gutters. However, such taxes or assessments shall not exceed
the peculiar benefits resulting from the improvements to the owners of abutting
property and no assessment for retaining walls shall be imposed upon any
property owner who does not agree to such assessment.
		In addition to the foregoing, the board may impose taxes or assessments upon
owners of abutting property for the construction, replacement, or enlargement of
sidewalks, waterlines, sanitary sewers, or storm water sewers; 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, provided that such taxes or
assessments shall not exceed the peculiar benefits resulting from the
improvements to such owners of abutting property.
		All assessments pursuant to this section shall be subject to the laws
pertaining to assessments under Title 15.2, Chapter 24, Article 2 (§ 15.2-2404
et seq.), mutatis mutandis. All assessments pursuant to this section may also be
made subject to installment payments and other provisions allowed for local
assessments under this article.
		As used in this section, &#8220;owners of abutting property&#8221; includes
the owners of property that abuts a state highway when the improvement is funded
solely by county revenues.

HISTORY: 1990, c. 323, § 15.1-687.18; 1997, c. 587.