                                 CODE OF VIRGINIA

DISTRIBUTION OF LOCAL COAL AND GAS ROAD IMPROVEMENT TAXES FOR WATER AND SEWER
PROJECTS APPLICABLE TO THE ADDITIONAL ONE-FOURTH ALLOCATION (§ 58.1-3713.01)

The governing body of any county or city imposing a local gas road improvement
tax under subsection A of § 58.1-3713 or a local coal road improvement
severance license tax under subsection B of § 58.1-3741 that is using an
additional one-fourth of the revenue from such tax to fund the construction of
new water or sewer systems or lines or the repair or enhancement of existing
water systems or lines shall develop and adopt by resolution an annual plan for
such water and/or sewer projects and an annual plan for the funding of such
water and/or sewer projects in areas in its county or city where natural water
supplies are insufficient from the standpoint of quality or quantity. Plans
shall establish a priority for funding water and/or sewer projects in such city
or county. Consideration for funding shall be given to (i) replacing water
supplies lost due to mining activities and providing emergency water services to
areas that have lost water due to mining activities; (ii) preserving water
supplies that are jeopardized due to permitted mining which is occurring or is
near commencement; (iii) facilitating development of water and/or sewer projects
which will promote diversified industrial development; and (iv) increasing the
capacity of publicly owned water and/or sewer treatment or supply facilities.
		Plans shall encourage the development of regional water and/or sewer projects.
&#8220;Regional water and/or sewer project&#8221; means a project involving two
or more public water and/or sewer service providers located in the same or
neighboring political subdivisions. In order to promote cost savings and
economic development, funding may be provided for regional water and/or sewer
projects as provided in this section. If a regional water and/or sewer project
encompasses an area for which plans are developed by two or more local governing
bodies, the project shall not be funded unless it is agreed to by all of the
affected local governing bodies.
		A county or city shall not expend local coal and gas road improvement tax
revenue for water and/or sewer projects in a manner that is inconsistent with
the priority for funding set forth in an approved plan.

HISTORY: 1996, c. 706; 1998, c. 694; 2004, c. 893; 2006, cc. 78, 497; 2013, cc.
305, 618.