HB1211: Tax assessment districts; establishes, petition by parcel owners.


VIRGINIA ACTS OF ASSEMBLY -- CHAPTER
An Act to amend and reenact § 15.2-2405 of the Code of Virginia, relating to establishment of tax assessment districts; petition by parcel owners.
[H 1211]
Approved

 

Be it enacted by the General Assembly of Virginia:

1. That § 15.2-2405 of the Code of Virginia is amended and reenacted as follows:

§ 15.2-2405. How imposed.

Such improvements may be ordered by the governing body and the cost thereof apportioned in pursuance of an agreement between the governing body and the abutting landowners, and, in the absence of such an agreement, the cost of improvements which is to be defrayed in whole or in part by such local tax or assessment, may in cities and towns be ordered on a petition from the owners of not less than three-fourths of the landowners parcels to be affected thereby, or in counties on a petition from not less than sixty percent of the landowners to be affected thereby or by a two-thirds vote of all the members elected to the governing body. 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.

HOUSE BILL NO. 1211

Offered January 10, 2024
Prefiled January 10, 2024
A BILL to amend and reenact § 15.2-2405 of the Code of Virginia, relating to establishment of tax assessment districts; petition by parcel owners.
Patron-- Hayes

Committee Referral Pending

Be it enacted by the General Assembly of Virginia:

1. That § 15.2-2405 of the Code of Virginia is amended and reenacted as follows:

§ 15.2-2405. How imposed.

Such improvements may be ordered by the governing body and the cost thereof apportioned in pursuance of an agreement between the governing body and the abutting landowners, and, in the absence of such an agreement, the cost of improvements which is to be defrayed in whole or in part by such local tax or assessment, may in cities and towns be ordered on a petition from the owners of not less than three-fourths of the landowners parcels to be affected thereby, or in counties on a petition from not less than sixty percent of the landowners to be affected thereby or by a two-thirds vote of all the members elected to the governing body. 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.