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2003 SESSION

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036048884
HOUSE BILL NO. 2715 Offered January 16, 2003 A BILL to amend and reenact § 15.2-1104 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 15.2-1201.2, relating to payment of taxes. ---------- Patron-- Phillips ---------- Referred to Committee on Counties, Cities and Towns ----------

Be it enacted by the General Assembly of Virginia:

1. That § 15.2-1104 of the Code of Virginia is amended and reenacted, and that the Code of Virginia is amended by adding a section numbered 15.2-1201.2 as follows:

§ 15.2-1104. Taxes and assessments.

A municipal corporation may raise annually by taxes and assessments on property, persons and other subjects of taxation, which are not prohibited by law, such sums of money as in the judgment of the municipal corporation are necessary to pay the debts, defray the expenses, accomplish the purposes and perform the functions of the municipal corporation, in such manner as the municipal corporation deems necessary or expedient. A municipal corporation may also establish by ordinance a discount for the early payment of any such taxes or assessments.

§ 15.2-1201.2. Discount for early payment of taxes.

Counties may by ordinance establish a discount for the early payment of any tax or assessment imposed by the county.