There is a newer version of the Code of Virginia
2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 32 Real Property Tax (58.1-3200 thru 58.1-3389)
- 58.1-3200 Real estate subject to local taxation; taxable real estate defined; leaseholds
- 58.1-3201 What real estate to be taxed; amount of assessment; public service corporation property
- 58.1-3202 Taxation of certain multi-unit real estate
- 58.1-3203 Taxation of certain leasehold interests; concessions
- 58.1-3204 Lands acquired from United States, etc., when beneficial ownership held prior to January ...
- 58.1-3205 Assessment of real property where interest less than fee is held by public body; exemption of inter...
- 58.1-3210 Exemption or deferral of taxes on property of certain elderly and handicapped persons
- 58.1-3211 Description unavailable
- 58.1-3211.1 Prorated tax exemption or deferral of tax
- 58.1-3212 Local restrictions and exemptions
- 58.1-3213 Application for exemption
- 58.1-3213.1 Notice of local real estate tax exemption or deferral program for the elderly and handicappe...
- 58.1-3214 Absence from residence
- 58.1-3215 Effective date; change in circumstances
- 58.1-3216 Deferral programs; taxes to be lien on property
- 58.1-3217 Permanently and totally disabled defined
- 58.1-3218 Description unavailable
- 58.1-3219 Deferral of portion of real estate tax increases
- 58.1-3219.1 Conditions of deferral; payment of deferred amounts
- 58.1-3219.2 Description unavailable
- 58.1-3219.3 Limitations
- 58.1-3219.4 Partial exemption for structures in redevelopment or conservation areas or rehabilitation district...
- 58.1-3219.5 Exemption from taxes on property for disabled veterans.
- 58.1-3219.6 Application for exemption.
- 58.1-3220 Partial exemption for certain rehabilitated, renovated or replacement residential structure...
- 58.1-3220.01 Local real property tax credits on certain rehabilitated, renovated or replacement residential stru...
- 58.1-3220.1 Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structure...
- 58.1-3221 Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial stru...
- 58.1-3221.1 Classification of land and improvements for tax purposes
- 58.1-3221.2 Classification of certain energy-efficient buildings for tax purposes
- 58.1-3221.3 (Effective until June 30, 2013) Classification of certain commercial and industrial real property a...
- 58.1-3221.4 Classification of improvements to real property designed and used primarily for the manufacture of ...
- 58.1-3221.5 Classification of certain historical buildings for tax purposes.
- 58.1-3222 Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings
- 58.1-3223 Taxation of life tenant's interest when remainder held by United States
- 58.1-3224 Apportionment of city taxes when part of real estate becomes separately owned
- 58.1-3225 Apportionment of taxes, etc., on partition
- 58.1-3226 Procedure for such apportionment
- 58.1-3226.1 Release of lien on portion of real estate upon payment of taxes
- 58.1-3227 Proration of delinquent taxes after purchase of part of tract
- 58.1-3228 Release of delinquent tax lien to facilitate a conveyance of real property
- 58.1-3229 Description unavailable
- 58.1-3230 Special classifications of real estate established and defined
- 58.1-3231 Authority of counties, cities and towns to adopt ordinances; general reassessment following adoptio...
- 58.1-3232 Authority of city to provide for assessment and taxation of real estate in newly annexed are...
- 58.1-3233 Determinations to be made by local officers before assessment of real estate under ordinanc...
- 58.1-3234 Application by property owners for assessment, etc., under ordinance; continuation of assessment, e...
- 58.1-3235 Removal of parcels from program if taxes delinquent
- 58.1-3236 Valuation of real estate under ordinance
- 58.1-3237 Change in use or zoning of real estate assessed under ordinance; roll-back taxes
- 58.1-3237.1 Authority of counties to enact additional provisions concerning zoning classifications
- 58.1-3238 Failure to report change in use; misstatements in applications
- 58.1-3239 State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membe...
- 58.1-3240 Duties of Director of the Department of Conservation and Recreation, the State Forester and the Com...
- 58.1-3241 Separation of part of real estate assessed under ordinance; contiguous real estate located in more ...
- 58.1-3242 Taking of real estate assessed under ordinance by right of eminent domain
- 58.1-3243 Application of other provisions of Title 58.1
- 58.1-3244 Article not in conflict with requirements for preparation and use of true values
- 58.1-3245 Definitions
- 58.1-3245.1 Blighted areas constitute public danger
- 58.1-3245.2 Tax increment financing
- 58.1-3245.3 Copies of tax increment financing ordinance to local assessing officer and treasurer or director o...
- 58.1-3245.4 Issuance of obligations for project costs
- 58.1-3245.4:1 No annual debt limits for certain cities
- 58.1-3245.5 Dissolving the Tax Increment Financing Fund
- 58.1-3245.6 Definitions
- 58.1-3245.7 Promotion of development of local enterprise zones
- 58.1-3245.8 Adoption of local enterprise zone development taxation program
- 58.1-3245.9 Copies of local enterprise zone development taxation ordinance to local assessing officer and treas...
- 58.1-3245.10 Use of funds deposited in the Local Enterprise Zone Development Fund
- 58.1-3245.11 Dissolving the Local Enterprise Zone Development Fund
- 58.1-3245.12 Local enterprise zone program for technology zones
- 58.1-3250 General reassessment in cities
- 58.1-3251 Annual assessment and reassessment in cities having not more than 30,000 population
- 58.1-3252 In counties
- 58.1-3253 Biennial general reassessments; annual or biennial assessment
- 58.1-3254 Reassessment by direction of governing body
- 58.1-3255 General reassessment every four years not required in certain counties
- 58.1-3256 Reassessment in towns; appeals of assessments
- 58.1-3257 Completion of work; extensions
- 58.1-3258 Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessor...
- 58.1-3258.1 Certification of supervisors, assessors and appraisers contracted by a locality to perform assessme...
- 58.1-3258.2 Grounds for denial or revocation of certification.
- 58.1-3259 Failure of county or city to comply with law on general reassessment of real estate
- 58.1-3260 Acts authorizing, in certain cities and counties, provision for the annual general reassessment of ...
- 58.1-3261 Annual assessment of real estate in certain other cities and counties
- 58.1-3270 Annual or biennial assessment and equalization by commissioner of revenue
- 58.1-3271 Appointment of board of assessors and real estate appraiser or board of equalization in counties an...
- 58.1-3272 How assessments made by board or assessor
- 58.1-3273 Description unavailable
- 58.1-3274 Establishment of department of real estate assessment; joint departments
- 58.1-3275 By whom reassessment made in cities and counties
- 58.1-3276 Qualifications of assessors and appraisers; removal and appointment of substitute
- 58.1-3277 Forms for general reassessment of real estate in counties, cities and towns
- 58.1-3278 Department to render assistance
- 58.1-3280 Assessment of values
- 58.1-3281 When commissioner of the revenue to ascertain ownership of real estate; tax year
- 58.1-3282 When land and improvements owned separately; how assessed
- 58.1-3283 Assessment of airspace owned separately from subjacent land surface
- 58.1-3284 Assessment of standing timber trees owned by person who owns land surface; when owned separatel...
- 58.1-3284.1 Assessment of lots and open spaces in certain planned development subdivisions
- 58.1-3284.2 Reassessment of residential property containing defective drywall.
- 58.1-3285 Assessment and reassessment of lots when subdivided or rezoned
- 58.1-3286 Mineral lands to be specially and separately assessed; severance tax
- 58.1-3287 Mineral lands and minerals to be included in general reassessment of real estate
- 58.1-3288 Assessment in name of "unknown owner."
- 58.1-3289 Description unavailable
- 58.1-3290 How land divided among several owners to be assessed
- 58.1-3291 Valuation of repairs, additions and new buildings
- 58.1-3292 Assessment of new buildings substantially completed, etc.; extension of time for paying assessmen...
- 58.1-3292.1 Assessment of new buildings substantially completed in a county operating under the urban county ex...
- 58.1-3293 Building, etc., when damaged or destroyed, value to be reduced
- 58.1-3294 Reports of income data by owners of income-producing realty; certification; confidentialit...
- 58.1-3295 Assessment of real property; affordable housing
- 58.1-3300 Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and lo...
- 58.1-3301 Form of land book
- 58.1-3302 What the table of town or city lots to contain
- 58.1-3303 Clerks to forward copies of certain receipts and make certain reports regarding deeds and property ...
- 58.1-3304 Lists of judgments for partition or recovery of lands and of lands devised
- 58.1-3305 Penalty on clerks for failure to deliver such lists
- 58.1-3306 Librarian of Virginia to furnish abstracts of grants
- 58.1-3307 Description unavailable
- 58.1-3308 Commissioner to enter lands appearing on abstracts and assess their value
- 58.1-3309 Lands on lists to be transferred and charged; apportionment of value of soil and standing timbe...
- 58.1-3310 Commissioner of the revenue to retain original land book; disposition of copies; penaltie...
- 58.1-3311 Land book not to be altered after delivery to local treasurer
- 58.1-3312 Changes to be noted in land book by commissioner in making it out
- 58.1-3313 Commissioners to correct mistakes in their land books
- 58.1-3314 Transfer and entry fees
- 58.1-3315 Collection of fees
- 58.1-3320 Taxes to be extended on basis of assessment
- 58.1-3321 Effect on rate when assessment results in tax increase; public hearings
- 58.1-3330 Notice of change in assessment
- 58.1-3331 (Applicable to tax years beginning before January 1, 2012) Public disclosure of certain assessment ...
- 58.1-3332 Property appraisal cards or sheets
- 58.1-3340 Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee a...
- 58.1-3341 Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending ...
- 58.1-3342 Assessment upon owner's death; liability of personalty for tax
- 58.1-3343 Effect of lien on certain real estate jointly owned
- 58.1-3344 Taxes a lien on fee simple estate, not merely on interest of owner
- 58.1-3345 Tax liens on timber in certain counties
- 58.1-3350 Review of assessment
- 58.1-3351 How assessed value changed; improvements; correction by court or board of equalization
- 58.1-3352 When lands in one place are assessed in another; how error corrected
- 58.1-3353 Assessment not invalid unless rights prejudiced by error
- 58.1-3354 Change when easement acquired
- 58.1-3355 Notice to State Corporation Commission and Department of deduction from value of real estate for pu...
- 58.1-3360 Credit on current year's taxes when land acquired by United States, the Commonwealth, a political s...
- 58.1-3360.1 Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority t...
- 58.1-3360.2 Proration by court; effect on interest and penalties
- 58.1-3361 Clerk to furnish lists of such lands
- 58.1-3362 Refund of taxes paid; effect on penalties and interest
- 58.1-3363 Recovery of taxes paid while contesting condemnation
- 58.1-3370 Appointment
- 58.1-3371 Appointment in counties with county executive or county manager form of government
- 58.1-3372 Description unavailable
- 58.1-3373 Permanent board of equalization
- 58.1-3374 Qualifications of members; vacancies
- 58.1-3375 Compensation of members
- 58.1-3376 Organization and assistants; legal assistance
- 58.1-3377 Use of land books
- 58.1-3378 Sittings; notices thereof
- 58.1-3379 (Applicable to tax years beginning before January 1, 2012) Hearing complaints and equalizing assess...
- 58.1-3380 Taxpayer or local authorities may apply for equalization
- 58.1-3381 Action of board; notice required before increase made
- 58.1-3382 Appeal
- 58.1-3383 Omitted real estate and duplicate assessments
- 58.1-3384 Minutes and copies of orders
- 58.1-3385 Commissioner to make changes ordered; when order exonerates taxpayer
- 58.1-3386 Power of boards to send for persons and papers
- 58.1-3387 Penalty for failure to obey summons
- 58.1-3388 In counties not having general reassessment, or annual or biennial assessment, taxes to be extende...
- 58.1-3389 Article not applicable to real estate assessable by Corporation Commission or Department
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