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- Subject Index: Since 1995
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Developed and maintained by the Division of Legislative Automated Systems.
1996 SESSION
Be it enacted by the General Assembly of Virginia:
1. That §§ 15.1-242 and 15.1-247 of the Code of Virginia are amended and reenacted as follows:
§ 15.1-242. Assessments to be reported to collector of taxes; postponement of payment by certain property owners.
The amount assessed against each landowner, or for which he is liable by agreement, shall be reported as soon as practicable to the collector of taxes, who shall enter the same as provided for other taxes. The governing body may provide for the postponement of the payment of such assessment by certain elderly or permanently and totally disabled property owners meeting certain conditions until the sale of the property or the death of the last eligible owner. Eligibility for postponement shall be subject to the conditions set forth in § 58.1-3211 for such elderly or permanently and totally disabled persons. The governing body may provide for the postponement of the payment of such assessment until the property owner actually connects to the public utility system. However, if the property is conveyed between the time the assessment is made and the time the property owner actually connects to the public utility system, then the entire amount due under the assessment becomes due and payable on the day of the conveyance. In any event, the entire amount of assessment due shall be paid no later than ten years from the creation of the district.
The collector of taxes shall enter those assessments postponed by the governing body in accordance with the conditions prescribed as provided for other taxes, but the eligible property owner shall have the option of payment or postponement.
§ 15.1-247. Docketing of abstracts of resolutions or ordinances.
When any improvement is authorized for which assessments may be made against
the abutting landowners, the council or board of supervisors of the city,
town or governing body of the county, city or town may,
before the amount to be finally assessed against or apportioned to each
landowner or fixed by agreement is determined, cause to be recorded in the
judgment docket deed book of the circuit court clerk's
office in which deeds conveying real estate in for such city,
town or county, city or town are required by law to be
recorded, an abstract of the resolution or ordinance authorizing such
improvement showing the ownership and location of the property to be affected
by the proposed improvement and the estimated amount that will be assessed
against or apportioned to each landowner or fixed by agreement with him and the
same shall be indexed in the name of the owner of the property. Such
assessment shall be a lien solely on the abutting land as provided in §
15.1-246.
After the completion of the improvement, the estimated amount shall be amended
to show the amount finally assessed against or apportioned to each landowner or
fixed by agreement with him, which final amount shall in no event exceed the
estimated amount for the improvements as initially authorized. The amount
finally assessed against or apportioned to each landowner may be greater than
the initially assessed amount when the increased amount is for additional work
being performed when said work was requested by the landowner and the
additional work and its estimated amount is written into a separate agreement
between the city, town, or county, city or town and the affected
landowner. From the time of the docketing of such abstract, any purchaser of,
or creditor acquiring a lien on, any of the property described therein shall be
deemed to have had notice of the proposed assessment.