{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/15.2-1201.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/15.2-1201.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/15.2-1201.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/15.2-1201.2.html"}],"law_id":347238,"edition_id":2,"section_id":347238,"structure_id":49839,"section_number":"15.2-1201.2","catch_line":"Discount for early payment of taxes","history":"2003, c. 216; 2012, c. 585.","full_text":"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, &#8220;early payment&#8221; may include payment of real property taxes in full on or before the due date of such tax.\n\n","order_by":null,"text":{"0":{"id":1295759,"text":"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, &#8220;early payment&#8221; may include payment of real property taxes in full on or before the due date of such tax.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":49839,"edition_id":2,"name":"Miscellaneous Powers","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":49838,"metadata":{"child_laws":39,"child_structures":0},"date_created":"2026-08-02 02:16:28","date_modified":"2026-08-02 12:29:27","permalink":{"id":1379537,"object_type":"structure","relational_id":49839,"identifier":"1","token":"15.2\/II\/12\/1","url":"\/15.2\/II\/12\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49838,"edition_id":2,"name":"General Powers and Procedures of Counties","identifier":"12","label":"chapter","depth":3,"order_by":3,"parent_id":49834,"metadata":{"child_laws":56,"child_structures":4},"date_created":"2026-08-02 02:16:28","date_modified":"2026-08-02 12:29:27","permalink":{"id":1379535,"object_type":"structure","relational_id":49838,"identifier":"12","token":"15.2\/II\/12","url":"\/15.2\/II\/12\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49834,"edition_id":2,"name":"Powers of Local Government","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":49831,"metadata":{"child_laws":1081,"child_structures":112},"date_created":"2026-08-02 02:16:24","date_modified":"2026-08-02 12:29:25","permalink":{"id":1379371,"object_type":"structure","relational_id":49834,"identifier":"II","token":"15.2\/II","url":"\/15.2\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49831,"edition_id":2,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":46,"parent_id":null,"metadata":{"child_laws":2297,"child_structures":225},"date_created":"2026-08-02 02:16:22","date_modified":"2026-08-02 12:29:22","permalink":{"id":1378281,"object_type":"structure","relational_id":49831,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":347236,"structure_id":49839,"section_number":"15.2-1200","catch_line":"General powers of counties","url":"\/15.2-1200\/","token":"15.2\/II\/12\/1\/15.2-1200","metadata":false},{"id":347239,"structure_id":49839,"section_number":"15.2-1201","catch_line":"County boards of supervisors vested with powers and authority of councils of cities and towns; exceptions","url":"\/15.2-1201\/","token":"15.2\/II\/12\/1\/15.2-1201","metadata":false},{"id":347237,"structure_id":49839,"section_number":"15.2-1201.1","catch_line":"Discharging employee for service on board prohibited; civil penalty","url":"\/15.2-1201.1\/","token":"15.2\/II\/12\/1\/15.2-1201.1","metadata":false},{"id":347238,"structure_id":49839,"section_number":"15.2-1201.2","catch_line":"Discount for early payment of taxes","url":"\/15.2-1201.2\/","token":"15.2\/II\/12\/1\/15.2-1201.2","metadata":false},{"id":347240,"structure_id":49839,"section_number":"15.2-1202","catch_line":"Appropriation of money to incorporated towns","url":"\/15.2-1202\/","token":"15.2\/II\/12\/1\/15.2-1202","metadata":false},{"id":347241,"structure_id":49839,"section_number":"15.2-1203","catch_line":"Governing body may require treasurer to pay claims","url":"\/15.2-1203\/","token":"15.2\/II\/12\/1\/15.2-1203","metadata":false},{"id":347242,"structure_id":49839,"section_number":"15.2-1204","catch_line":"Appropriations for advertising resources, etc., by counties","url":"\/15.2-1204\/","token":"15.2\/II\/12\/1\/15.2-1204","metadata":false},{"id":347243,"structure_id":49839,"section_number":"15.2-1205","catch_line":"Allocation of county funds or property to authorities created by county","url":"\/15.2-1205\/","token":"15.2\/II\/12\/1\/15.2-1205","metadata":false},{"id":347244,"structure_id":49839,"section_number":"15.2-1206","catch_line":"Repealed","url":"\/15.2-1206\/","token":"15.2\/II\/12\/1\/15.2-1206","metadata":false},{"id":347245,"structure_id":49839,"section_number":"15.2-1207","catch_line":"Pistols and revolvers; reports of sales","url":"\/15.2-1207\/","token":"15.2\/II\/12\/1\/15.2-1207","metadata":false},{"id":347246,"structure_id":49839,"section_number":"15.2-1208","catch_line":"Same; in certain counties","url":"\/15.2-1208\/","token":"15.2\/II\/12\/1\/15.2-1208","metadata":false},{"id":347248,"structure_id":49839,"section_number":"15.2-1209","catch_line":"Prohibiting outdoor shooting of firearms or arrows from bows or arrowguns in certain areas","url":"\/15.2-1209\/","token":"15.2\/II\/12\/1\/15.2-1209","metadata":false},{"id":347247,"structure_id":49839,"section_number":"15.2-1209.1","catch_line":"Counties may regulate carrying of loaded firearms on public highways","url":"\/15.2-1209.1\/","token":"15.2\/II\/12\/1\/15.2-1209.1","metadata":false},{"id":347249,"structure_id":49839,"section_number":"15.2-1210","catch_line":"Prohibiting hunting in certain areas","url":"\/15.2-1210\/","token":"15.2\/II\/12\/1\/15.2-1210","metadata":false},{"id":347250,"structure_id":49839,"section_number":"15.2-1211","catch_line":"Boundaries of magisterial and election districts","url":"\/15.2-1211\/","token":"15.2\/II\/12\/1\/15.2-1211","metadata":false},{"id":347251,"structure_id":49839,"section_number":"15.2-1212","catch_line":"Frederick County; resolution of board of supervisors; referendum; election","url":"\/15.2-1212\/","token":"15.2\/II\/12\/1\/15.2-1212","metadata":false},{"id":347253,"structure_id":49839,"section_number":"15.2-1213","catch_line":"Referendum in Loudoun County on election of the county chairman from the county at large","url":"\/15.2-1213\/","token":"15.2\/II\/12\/1\/15.2-1213","metadata":false},{"id":347252,"structure_id":49839,"section_number":"15.2-1213.1","catch_line":"Referendum in Page County on election of the county chairman from the county at large","url":"\/15.2-1213.1\/","token":"15.2\/II\/12\/1\/15.2-1213.1","metadata":false},{"id":347254,"structure_id":49839,"section_number":"15.2-1214","catch_line":"County may provide motor vehicle liability insurance to protect operators of motor vehicles owned or leased by county, school board, etc","url":"\/15.2-1214\/","token":"15.2\/II\/12\/1\/15.2-1214","metadata":false},{"id":347255,"structure_id":49839,"section_number":"15.2-1215","catch_line":"Authority to cut growth of grass or lawn area in counties","url":"\/15.2-1215\/","token":"15.2\/II\/12\/1\/15.2-1215","metadata":false},{"id":347256,"structure_id":49839,"section_number":"15.2-1216","catch_line":"Provision of information to prospective buyers in planned development units","url":"\/15.2-1216\/","token":"15.2\/II\/12\/1\/15.2-1216","metadata":false},{"id":347257,"structure_id":49839,"section_number":"15.2-1217","catch_line":"Regulation of emission of smoke from fuel-burning equipment","url":"\/15.2-1217\/","token":"15.2\/II\/12\/1\/15.2-1217","metadata":false},{"id":347258,"structure_id":49839,"section_number":"15.2-1218","catch_line":"Prevention of trespassing; animals running at large on highways","url":"\/15.2-1218\/","token":"15.2\/II\/12\/1\/15.2-1218","metadata":false},{"id":347259,"structure_id":49839,"section_number":"15.2-1219","catch_line":"Prohibiting sale on highways of plants, shrubs or trees","url":"\/15.2-1219\/","token":"15.2\/II\/12\/1\/15.2-1219","metadata":false},{"id":347260,"structure_id":49839,"section_number":"15.2-1220","catch_line":"Regulation by certain counties of persons and vehicles","url":"\/15.2-1220\/","token":"15.2\/II\/12\/1\/15.2-1220","metadata":false},{"id":347261,"structure_id":49839,"section_number":"15.2-1221","catch_line":"Repealed","url":"\/15.2-1221\/","token":"15.2\/II\/12\/1\/15.2-1221","metadata":false},{"id":347262,"structure_id":49839,"section_number":"15.2-1222","catch_line":"Regulation of certain motion pictures shown at drive-in theaters","url":"\/15.2-1222\/","token":"15.2\/II\/12\/1\/15.2-1222","metadata":false},{"id":347263,"structure_id":49839,"section_number":"15.2-1223","catch_line":"Regulation of horse riding schools","url":"\/15.2-1223\/","token":"15.2\/II\/12\/1\/15.2-1223","metadata":false},{"id":347264,"structure_id":49839,"section_number":"15.2-1224","catch_line":"Authority to equip and maintain television transmission and relay facilities","url":"\/15.2-1224\/","token":"15.2\/II\/12\/1\/15.2-1224","metadata":false},{"id":347265,"structure_id":49839,"section_number":"15.2-1225","catch_line":"Authority to establish hospitals","url":"\/15.2-1225\/","token":"15.2\/II\/12\/1\/15.2-1225","metadata":false},{"id":347266,"structure_id":49839,"section_number":"15.2-1226","catch_line":"Authority of certain counties over Smith Mountain Lake","url":"\/15.2-1226\/","token":"15.2\/II\/12\/1\/15.2-1226","metadata":false},{"id":347267,"structure_id":49839,"section_number":"15.2-1227","catch_line":"Well covers in Caroline County","url":"\/15.2-1227\/","token":"15.2\/II\/12\/1\/15.2-1227","metadata":false},{"id":347268,"structure_id":49839,"section_number":"15.2-1228","catch_line":"Repair of foundation damage in Chesterfield County","url":"\/15.2-1228\/","token":"15.2\/II\/12\/1\/15.2-1228","metadata":false},{"id":347269,"structure_id":49839,"section_number":"15.2-1229","catch_line":"Petty cash funds","url":"\/15.2-1229\/","token":"15.2\/II\/12\/1\/15.2-1229","metadata":false},{"id":347270,"structure_id":49839,"section_number":"15.2-1230","catch_line":"Monthly financial reports of officers and offices","url":"\/15.2-1230\/","token":"15.2\/II\/12\/1\/15.2-1230","metadata":false},{"id":347271,"structure_id":49839,"section_number":"15.2-1231","catch_line":"Centralized competitive purchasing by chief administrative officer","url":"\/15.2-1231\/","token":"15.2\/II\/12\/1\/15.2-1231","metadata":false},{"id":347274,"structure_id":49839,"section_number":"15.2-1232","catch_line":"Posting of bond not prerequisite to exercise of right by county","url":"\/15.2-1232\/","token":"15.2\/II\/12\/1\/15.2-1232","metadata":false},{"id":347272,"structure_id":49839,"section_number":"15.2-1232.1","catch_line":"Auctions; pawnshops; secondhand dealers; peddling; fraud and deceit in sales; weights and measures","url":"\/15.2-1232.1\/","token":"15.2\/II\/12\/1\/15.2-1232.1","metadata":false},{"id":347273,"structure_id":49839,"section_number":"15.2-1232.2","catch_line":"Creation of local economic revitalization zones","url":"\/15.2-1232.2\/","token":"15.2\/II\/12\/1\/15.2-1232.2","metadata":false}],"previous_section":{"id":347237,"structure_id":49839,"section_number":"15.2-1201.1","catch_line":"Discharging employee for service on board prohibited; civil penalty","url":"\/15.2-1201.1\/","token":"15.2\/II\/12\/1\/15.2-1201.1","metadata":false},"next_section":{"id":347240,"structure_id":49839,"section_number":"15.2-1202","catch_line":"Appropriation of money to incorporated towns","url":"\/15.2-1202\/","token":"15.2\/II\/12\/1\/15.2-1202","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-1201.2\/","history_text":"<p>This law was first created in 2003. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0216\">216<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2012, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?121+ful+CHAP0585\">585<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1379551,"object_type":"law","relational_id":347238,"identifier":"15.2-1201.2","token":"15.2\/II\/12\/1\/15.2-1201.2","url":"\/15.2-1201.2\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/15.2-1201.2\/","token":"15.2\/II\/12\/1\/15.2-1201.2","dublin_core":{"Title":"Discount for early payment of taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-1201.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Counties may by <span class=\"dictionary\">ordinance<\/span> establish a discount for the early payment of any tax or assessment imposed by the <span class=\"dictionary\">county<\/span>. For purposes of this section, &#8220;early payment&#8221; may include payment of real property taxes in full on or before the due date of such tax.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISCOUNT FOR EARLY PAYMENT OF TAXES (\u00a7 15.2-1201.2)\n\nCounties may by ordinance establish a discount for the early payment of any tax\nor assessment imposed by the county. For purposes of this section, &#8220;early\npayment&#8221; may include payment of real property taxes in full on or before\nthe due date of such tax.\n\nHISTORY: 2003, c. 216; 2012, c. 585.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}