# Va. Const. art. X, § 3: Va. Const. art. X, § 3. Taxes or assessments upon abutting property owners

> Virginia · Constitutions · In force

URL: https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S3

## Section

- **Citation:** Va. Const. art. X, § 3
- **Heading:** Va. Const. art. X, § 3. Taxes or assessments upon abutting property owners
- **Jurisdiction:** Virginia
- **Kind:** Constitutions
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Article X / Section 3

## Text

The General Assembly by general law may authorize any county, city, town, or regional government to impose taxes or assessments upon abutting property owners for such local public improvements as may be designated by the General Assembly; however, such taxes or assessments shall not be in excess of the peculiar benefits resulting from the improvements to such abutting property owners.

## Nearby sections

- [Va. Const. art. X, § 1 Va. Const. art. X, § 1. Taxable property; uniformity; classification and segregation](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S1.md)
- [Va. Const. art. X, § 2 Va. Const. art. X, § 2. Assessments](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S2.md)
- [Va. Const. art. X, § 3 Va. Const. art. X, § 3. Taxes or assessments upon abutting property owners](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S3.md)
- [Va. Const. art. X, § 4 Va. Const. art. X, § 4. Property segregated for local taxation; exceptions](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S4.md)
- [Va. Const. art. X, § 5 Va. Const. art. X, § 5. Franchise taxes; taxation of corporate stock](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S5.md)
- [Va. Const. art. X, § 6 Va. Const. art. X, § 6. Exempt property](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6.md)
- [Va. Const. art. X, § 6-A Va. Const. art. X, § 6-A. Property tax exemption; certain veterans and their surviving spouses; surviving spouses of soldiers who died in the line of duty](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6-A.md)
- [Va. Const. art. X, § 6-B Va. Const. art. X, § 6-B. Property tax exemptions for spouses of certain emergency services providers](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6-B.md)
- [Va. Const. art. X, § 7 Va. Const. art. X, § 7. Collection and disposition of State revenues](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S7.md)
- [Va. Const. art. X, § 7-A Va. Const. art. X, § 7-A. Lottery Proceeds Fund; distribution of lottery revenues](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S7-A.md)
- [Va. Const. art. X, § 8 Va. Const. art. X, § 8. Limit of tax or revenue; Revenue Stabilization Fund](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S8.md)
- [Va. Const. art. X, § 9 Va. Const. art. X, § 9. State debt](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S9.md)
- [Va. Const. art. X, § 10 Va. Const. art. X, § 10. Lending of credit, stock subscriptions, and works of internal improvement](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S10.md)
- [Va. Const. art. X, § 11 Va. Const. art. X, § 11. Governmental employees retirement system](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S11.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S3. Check the current official text before relying on it. Not legal advice.