CHAPTER 127

An Act to amend and reenact § 15.1-239 of the Code of Virginia, relating
to where assessments for local improvements may be. imposed;
purposes. ... ao

4 {HH 818]

| Approved March 9, 1966

Be it enacted by the General Assembly of Virginia:

1. f ae § 15.1-239. of the Code of Virginia be amended and reenacted
as follows: | ,

§ 15.1-239. Except in cities and towns, and in counties having a
population greater than five hundred inhabitants per square mile, no taxes
or assessments for local improvements shall be imposed on abutting land-
owners; and no city or town, and no such county as is above mentioned,
shall impose any tax or assessments upon abutting landowners for street
or other public local improvements, except for making and improving the
walkway upon then existing streets and improving and paving then exist-
ing alleys and for either the construction or the use of sanitary or storm
water sewers; and the same when imposed shall not be in excess of the
peculiar benefits resulting therefrom to such abutting landowners.