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2018 Code of Virginia
Title 58.1 - Taxation
Chapter 32 - Real Property Tax
§ 58.1-3283. Assessment of airspace owned separately from subjacent land surface
Universal Citation: VA Code § 58.1-3283 (2018)
When airspace is owned by anyone other than the owner of the subjacent land surface, the airspace and the surface will be separately assessed to their respective owners.
Code 1950, ยง 58-773.2; 1979, c. 431; 1984, c. 675.
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