Chapter 48 PROCEDURE FOR TAXES OR ASSESSMENT FOR LOCAL IMPROVEMENTS.
Section 48-11 ASSESSMENTS TO BE REPORTED TO THE DIRECTOR OF FINANCE;POSTPONEMENT OF PAYMENT BY CERTAIN PROPERTY OWNERS.
The amount assessed against each landowner, or for which he is liable by agreement,
reported as soon as practicable to the Director of Finance, who is the collector of taxes for the
Town of Front Royal, or his designee, who shall enter the same as provided for other taxes.
The Town Council may provide for the postponement of the payment of such assessment
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 Virginia Code § 58.1-3211 and Town of Front
Royal Code § 75-17.1 for such elderly or permanently and totally disabled persons.
The Town Council may provide, in the specific assessment ordinance, for the postponement
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
assessment or district.
Unless otherwise provided for in the specific assessment ordinance, the entire amount
assessment, or the first installment if the landowner is permitted and elects to make payment in
installments, shall be due 30 days after the billing date. Upon substantial completion of the
improvement, the Town Department overseeing the improvement shall immediately certify in
writing to the Department of Finance the date of substantial completion, the Department of
Finance shall then immediately cause a bill to be mailed, which date of mailing shall be the
billing date, to each abutting landowner stating the amount due, which shall include the amount
of the assessment and filing fees, and indicate the date due. Failure of the landowner to receive
the mailed bill shall not relieve the landowner of the obligation to make prompt payment.
The Director of Finance shall enter those assessments postponed by the Town Council
accordance with the conditions prescribed as provided for other taxes, but the eligible property
owner shall have the option of payment or postponement.