A Sanitary District is a special district, which is established by the Warren County Circuit Court at the request of the residents in the area to be included in the Sanitary District. These districts are established to raise additional funds for the maintenance of roads and other items determined by the Property Owners Association. The petition that is approved by the Circuit Court Judge indicates which lots are located in the district and how the funds are to be used. A proposed budget and tax rates are submitted to the Warren County Board of Supervisors and after a public hearing, the Board of Supervisors would need to adopt the budget and tax rate as proposed.

Please remember that Real Estate Taxes are not to be confused with Sanitary District Taxes. These are two separate bills with different tax rates and amounts due. Failure to pay Sanitary District Taxes will result in a tax lien against the property. Sanitary District bills are combined with your regular Real Estate bills to prevent confusion and save postage.

SANITARY DISTRICTS & RATES

The following rates are as of July 1, 2011.  The per lot tax applies for lots in existence as of January 1, 2011.

Blue Mountain Sanitary District

• $65.00 per lot plus $0.21 per $100 of assessed value on improvements

Cedarville Heights Sanitary District

• $200.00 per lot

High Knob Sanitary District

• $325.00 per unimproved lot; $550.00 per improved lot

Riverside Sanitary District

• $60.00 per lot plus $0.17 per $100 of assessed value on improvements

Shenandoah Farms Sanitary District

• $205.00 per unimproved lot; $240.00 per improved lot

Shenandoah Shores Sanitary District

• $110.00 per lot plus $0.15 per $100 of assessed value on improvements

Skyland Estates Sanitary District

• $0.33 per $100 of assessed value of lot plus $0.33 per $100 of assessed value on improvements

South River Estates Sanitary District

• $100.00 per lot plus $ .05 per $100 of assessed value on improvements