2006 Code of Virginia § 58.1-3222 - Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings

58.1-3222. Abatement of levies on buildings razed, destroyed or damaged byfortuitous happenings.

The governing body of any county or city may provide for the abatement oflevies on buildings which are (i) razed, or (ii) destroyed or damaged by afortuitous happening beyond the control of the owner. In any county or citywherein assessments are made as provided in 58.1-3292 or 58.1-3292.1, thegoverning body shall so provide. No such abatement, however, shall be allowedif the destruction or damage to such building shall decrease the valuethereof by less than $500. Also, no such abatement shall be allowed unlessthe destruction or damage renders the building unfit for use and occupancyfor thirty days or more during the calendar year. The tax on such razed,destroyed or damaged building is computed according to the ratio which theportion of the year the building was fit for use, occupancy and enjoymentbears to the entire year. Application for such abatement shall be made by oron behalf of the owner of the building within six months of the date on whichthe building was razed, destroyed or damaged.

(Code 1950, 58-811.2; 1958, c. 559; 1984, cc. 372, 675; 2000, c. 399.)