CODE OF VIRGINIA

HOW COST ASSESSED OR APPORTIONED (§ 15.2-2406)

The cost of such improvement, when the same shall have been ascertained, shall
be assessed or apportioned by the governing body, or by some committee thereof,
or by any officer or board authorized by the governing body to make such
assessment or apportionment, between the locality and the abutting property
owners when less than the whole is assessed, provided that in cities and towns,
except when it is otherwise agreed, that portion assessed against the abutting
property owner or owners shall not exceed one-half of the total cost; but in
cities and towns having a population not exceeding 12,000, the amount assessed
shall not exceed three-fourths of the total cost of such improvement, and in the
City of Chesapeake and the City of Virginia Beach, the amount assessed shall not
exceed the total cost. Notwithstanding any other provision of this article, any
portion of the cost of such improvements not funded by such special assessment
may be paid from federal or state funds received by the locality for such
purpose.

HISTORY: Code 1950, § 15-671; 1956, c. 27; 1962, c. 623, § 15.1-241; 1972, c.
767; 1974, c. 623; 1978, c. 594; 1997, c. 587; 2005, c. 515; 2007, c. 813.