There is a newer version of the Code of Virginia
2006 Code of Virginia - Chapter 32 - Real Property Tax
- 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 - Restrictions and exemptions
- 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 - Designation by General Assembly
- 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 - (For contingent effective date - see Editor's note) Partial exemption for structures in redevelopm...
- 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
- 58.1-3222 - 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...
- 58.1-3259 - 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
- 58.1-3285 - 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 - (For applicability, see Editor's note) 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 - Public disclosure of certain assessment records
- 58.1-3332 - Property appraisal cards or sheets
- 58.1-3340 - Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser at sale; lie...
- 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; maximum terms
- 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 - Hearing complaints and equalizing assessments
- 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
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.