Virginia Code 15.2-1201.2: Discount for early payment of taxes.
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Counties may by ordinance establish a discount for the early payment of any tax or assessment imposed by the county. For purposes of this section, “early payment” may include payment of real property taxes in full on or before the due date of such tax.
Terms Used In Virginia Code 15.2-1201.2
- County: means any existing county or such unit hereafter created. See Virginia Code 15.2-102
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.