2006 Code of Virginia § 15.2-740 - Authority to impose assessments for local improvements; purposes

15.2-740. Authority to impose assessments for local improvements; purposes.

The board may impose taxes or assessments upon owners of abutting propertyfor making, improving, replacing, or enlarging the walkways upon thenexisting streets; for improving and paving then existing alleys; and foreither the construction or the use of sanitary or storm water sewersincluding retaining walls, curbs, and gutters. However, such taxes orassessments shall not exceed the peculiar benefits resulting from theimprovements to the owners of abutting property and no assessment forretaining walls shall be imposed upon any property owner who does not agreeto such assessment.

In addition to the foregoing, the board may impose taxes or assessments uponowners of abutting property for the construction, replacement, or enlargementof sidewalks, waterlines, sanitary sewers, or storm water sewers; for theinstallation of street lights; for the construction or installation ofcanopies or other weather protective devices; for the installation oflighting in connection with the foregoing; and for permanent amenities,including, but not limited to, benches or waste receptacles, provided thatsuch taxes or assessments shall not exceed the peculiar benefits resultingfrom the improvements to such owners of abutting property.

All assessments pursuant to this section shall be subject to the lawspertaining to assessments under Title 15.2, Chapter 24, Article 2 (15.2-2404 et seq.), mutatis mutandis. All assessments pursuant to thissection may also be made subject to installment payments and other provisionsallowed for local assessments under this article.

As used in this section, "owners of abutting property" includes the ownersof property that abuts a state highway when the improvement is funded solelyby county revenues.

(1990, c. 323, 15.1-687.18; 1997, c. 587.)