What are the drawbacks of Currently there are 12 sanitary forming a sanitary ? in Warren .  In addition to the 50% of qualified They include: voters required to sign the petition to  Blue Mountain create the district, there also needs to be  Cedarville Heights the support of 50% of all real property  High Knob owners.  Lake Front Royal Sanitary  In order to become a sanitary district,  Linden Heights Warren County Board of Supervisors  Riverside Districts (BOS) approval must be secured.  Shangri-La  Shenandoah Farms  Shenandoah Shores What are the drawbacks of  Skyland Estates sanitary district status?  South River Estates  The BOS must approve the annual  Wildcat Drive budget, tax rate, and any building impact fees.  If not operated properly, the County has the authority to step in and take over operations.

 Must follow County/State procurement requirements.  Must have an annual audit performed.  County would charge a 5% plus $350 annual fee for collection.

How do we get started? The residents of the must circulate a petition for the creation of a Warren County sanitary district. Interested registered voters who reside in the subdivision should If your subdivision is interested in Planning Department sign the petition. Once the required number becoming a sanitary district, or if you of signatures has been obtained, an attorney would like to receive more information 220 North Commerce Avenue may draft the necessary paperwork to file regarding the process to become one, Suite 400 the petition with the County please contact County Administrator Front Royal, Virginia 22630 Administrator’s Office for the creation of Doug Stanley at (540) 636-4600 or (540) 636-3354 the sanitary district. [email protected]. [email protected] www.warrencountyva.net What is a sanitary district and what How would sanitary district status Federal Income Tax Return. Taxpayers are its powers and duties? affect an existing Home or Property should consult a tax advisor to determine A sanitary district is a special taxing district Owners Association (HOA/POA) and if this general rule applies to their allowed by the Code of Virginia. The current fees? particular tax situation. governing body of a sanitary district has the The Warren County Board of Supervisors  For the majority of homeowners, sanitary following powers and duties: (BOS) would be designated as the governing district taxes would be collected along  To construct, maintain and operate water board of the sanitary district. The HOA/POA with County taxes on one’s mortgage supply, sewerage, garbage removal and would submit an annual budget and proposed escrow each year. disposal, heat, light, fire-fighting tax rate to the BOS for approval. Once a  Sanitary district tax rates could be set up equipment, power, gas, streets, parking subdivision is designated as a sanitary district, on a tiered system to allow for a lower lots, curbs, gutters, sidewalks, the subdivision governing body could waive or rate for undeveloped lots. community buildings, community centers eliminate the annual fees currently paid to the  Builders could be required to pay impact and other recreational facilities for the association. fees prior to the issuance of a building use and benefit of the public in such permit. sanitary districts.  The district would be eligible for various  What are the benefits of becoming a To acquire by gift, condemnation, State and Federal disaster relief funds and purchase, lease, or otherwise the systems sanitary district? be allowed to acquire surplus listed above. There are a number of benefits that the government property.  To levy and collect an annual tax upon all residents of a subdivision would receive from  The district would have the ability to property in such sanitary district. becoming a sanitary district, which include: raise additional revenue to make  To abate nuisances that may exist within  Sanitary district status will not affect the necessary improvements to the the district. privacy of roads, gate, pool, etc. community.

 The ability to establish uniform fees  There would no longer be a need for the How is a sanitary district created? throughout the entire subdivision (some HOA/POA to place liens on property as The Board of Supervisors of any county, upon subdivisions have different covenanted any unpaid sanitary district taxes would the petition of 50 qualified voters of a rates). be have to be paid before the sale of any proposed district, or if the proposed district  All lots, including those owned by a property. The HOA/POA could lose contains less than 100 qualified voters upon developer, would be subject to sanitary unpaid fees if there is no lien placed on petition of 50% of the qualified voters of the district taxes. individual properties when they are sold. proposed district, may adopt an ordinance  Sanitary district taxes would be collected  Sanitary district status can provide creating a sanitary district. The ordinance by the Warren County Treasurer’s Office, stability for a subdivision and can likely shall create the boundaries and powers for thereby increasing the collection rate and increase property values. It could also such district. To approve, the Board of freeing the HOA/POA from the burden of improve the credit status of the district. Supervisors must find that creation of the collection. Currently the County charges a proposed district or enlargement of the fee of 5% plus $350.00 for collecting the existing district is necessary, practical, Sanitary District tax, much less than Can a sanitary district be dissolved? fiscally responsible, and supported by at least collection firms charge for collecting on The Code of Virginia contains provisions to 50% of persons who own real property in the delinquent accounts. abolish any sanitary district created after July district or, in the case of enlargement, the  Sanitary district fees are treated as taxes 1, 2017 upon petition by ordinance of the area proposed to be included. and therefore may be deductible on one’s Board of Supervisors.