Chapter 48 PROCEDURE FOR TAXES OR ASSESSMENT FOR LOCAL IMPROVEMENTS.
Section 48-1 AUTHORITY TO IMPOSE TAXES OR ASSESSMENTS FOR LOCAL IMPROVEMENTS; PURPOSES.
The Town may impose taxes or assessments upon the owners of abutting property for
constructing, improving, replacing or enlarging the sidewalks upon existing streets, for
improving and paving existing alleys, and for the construction or the use of sanitary or storm
water management facilities, retaining walls, curbs and gutters. Such taxes or assessments may
include the legal, financial or other directly attributable costs incurred by the Town in creating a
district, if a district is created, and financing the payment of the improvements. The taxes or
assessments shall not be in excess of the peculiar benefits resulting from the improvements to
such abutting property owners. No tax or assessment for retaining walls shall be imposed upon
any property owner who does not agree to such tax or assessment.
In addition to the foregoing, the Town Council may impose taxes or assessments upon
owners of abutting property for the construction, replacement or enlargement of waterlines; 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.
Other than by voluntary agreement, any tax or assessment imposed for a local improvement
be set by the Town Council by ordinance as provided herein.
The Town's assessment ordinances and policies shall be construed and interpreted
with the laws of the United States and the Commonwealth of Virginia, granting no additional
rights or interest to the landowner and no additional restrictions or limitations upon the
assessment authority of the Town than imposed by Federal and State law.