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1997 SESSION

961336184
HOUSE BILL NO. 734
Offered January 22, 1996
A BILL to amend and reenact § 15.1-239 of the Code of Virginia, relating to local assessments.
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Patron-- Crouch
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Referred to Committee on Counties, Cities and Towns
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Be it enacted by the General Assembly of Virginia:

1. That § 15.1-239 of the Code of Virginia is amended and reenacted as follows:

§ 15.1-239. Authority to impose assessments for local improvements; purposes.

The governing body of any county, city or town may impose taxes or assessments upon the abutting property owner or abutting property owners for making, improving, replacing or enlarging the walkways upon then existing streets, for improving and paving then existing alleys, and for either the construction or the use of sanitary or storm water sewers including retaining walls, curbs and gutters. Such taxes or assessments may include the legal, financial or other directly attributable costs incurred by the locality in creating the district and financing the payment of the improvements; however, the taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owner or owners and no assessment for retaining walls shall be imposed upon any property owner who does not agree to such assessment.

In addition to the foregoing, the governing body of any county, city or town may impose taxes or assessments upon abutting property owners for the construction, replacement or enlargement of sidewalks, waterlines, sanitary sewers or storm water sewers; for the installation of street lights; for the construction or installation of canopies or other weather protective devices; for the installation of lighting in connection with the foregoing; and for permanent amenities, including, but not limited to, benches or waste receptacles. Such taxes or assessments may include the legal, financial or other directly attributable costs incurred by the locality in creating the district and financing the payment of the improvements; however, the taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners.

In cities with a population in excess of 170,000, the governing body may impose taxes or assessments upon the abutting property owner or abutting property owners for the initial improving and paving of an existing street provided not less than fifty percent of such abutting property owners who own not less than fifty percent of the property abutting such street request the improvement or paving. The taxes or assessments permitted by this paragraph shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners and in no event shall such amount exceed the sum of $10 per front foot of property abutting such street or the sum of $1,000 for any one subdivided lot or parcel abutting such street, whichever is the lesser.

The governing bodies of the Cities of Buena Vista and Waynesboro and the County of Augusta may, by duly adopted ordinance, impose taxes or assessments upon abutting property owners subjected to frequent flooding for special benefits conferred upon that property by the installation or construction of flood control barriers, equipment or other improvements for the prevention of flooding in such area and shall provide for the payment of all or any part of the above projects out of the proceeds of such taxes or assessments, provided that such taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners.

In addition to the foregoing, any county with a population between 46,000 and 48,000 may lend money on terms the board of supervisors deems appropriate to, advance funds to, obtain loans on behalf of, guarantee loans for, assist in the securing of grants in aid or other governmental assistance for, or otherwise provide financing to the owner of any manmade or artificial lake having more than 100 homes or lots surrounding such lake, whose dam has been damaged or destroyed by floodwater, for the purpose of removing and preventing siltation in or upon such lake. Such county may then impose taxes or assessments upon the owners of land abutting the lake in accordance with the provisions of this article in order to recover the above expenses if requested by sixty percent of the affected property owners. The levies or assessments shall be assessed against each affected owner in proportion to the assessed value of their land and all structures or homes upon such land as a percentage of the total valuation of all land and structures abutting the lake; however, the taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners.