There is a newer version of the Code of Virginia
2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-3282. When land and improvements owned separately; how assessed
VA Code § 58.1-3282 (2014) What's This?
When a public service corporation or a political subdivision of the Commonwealth does not own both a tract, piece or parcel of land and the improvements thereon, including leasehold improvements owned by the lessee which are to be removed by the lessee at the end of the lease term, the land and such improvements may be assessed separately.
Code 1950, ยง 58-773.1; 1952, c. 229; 1984, c. 675; 1988, c. 280.
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.