There is a newer version
of
this Section
2018 Code of Virginia
Title 58.1 - Taxation
Chapter 36 - Tax Exempt Property
§ 58.1-3667. Effective date of property tax exemption for certified property
Universal Citation: VA Code § 58.1-3667 (2018)
Except as otherwise explicitly provided under this article, as to any real or personal property, machinery, equipment, facilities, devices, or real estate improvements required to be certified by a state or local certifying authority for tax exemption under this article, once the required certification is made such property shall be deemed exempt as of the date the property is placed in service. Nothing in this section shall be interpreted or construed as extending any limitations period under law for applying for correction of an assessment or otherwise appealing an assessment.
The provisions of this section shall not apply to ยง 58.1-3664.
2016, c. 35.
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.
