State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-32

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 1.
58.1-3205 - Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation.
58.1-3210 - Exemption or deferral of taxes on property of certain elderly and handicapped persons.
58.1-3211 - Restrictions and exemptions.
58.1-3211.1 - Prorated tax exemption or deferral of tax.
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 handicapped.
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 - Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts.
58.1-3220 - Partial exemption for certain rehabilitated, renovated or replacement residential structures.
58.1-3220.01 - Local real property tax credits on certain rehabilitated, renovated or replacement residential structures.
58.1-3220.1 - Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures.
58.1-3221 - Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures.
58.1-3221.1 - Classification of land and improvements for tax purposes.
58.1-3221.2 - Classification of certain energy-efficient buildings for tax purposes.
58.1-3221.3 - (Effective until June 30, 2013) Classification of certain commercial and industrial real property and taxation of such property by certain localities.
58.1-3221.4 - Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product 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 adoption of ordinance.
58.1-3232 - Authority of city to provide for assessment and taxation of real estate in newly annexed area.
58.1-3233 - Determinations to be made by local officers before assessment of real estate under ordinance.
58.1-3234 - Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
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; membership; duties; ordinances to be filed with Council.
58.1-3240 - Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or n
58.1-3241 - Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality.
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 of finance.
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 treasurer or director of finance.
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, assessors and appraisers.
58.1-3258.1 - Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments.
58.1-3258.2 - Grounds for denial or revocation of certification.
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 real estate and equalization of assessments, by continuing assessors, conferring upon ass
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 and cities.
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 separately.
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 assessment.
58.1-3292.1 - Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time
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; confidentiality.
58.1-3295 - (Effective for tax years beginning before January 1, 2011) Assessment of real property; affordable housing.
58.1-3300 - Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department.
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 transfers to local commissioners and Department.
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 timber.
58.1-3310 - Commissioner of the revenue to retain original land book; disposition of copies; penalties.
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 or trustee at sale; lien on rents.
58.1-3341 - Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits.
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 public service corporation easement.
58.1-3360 - Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, or a church or religious body.
58.1-3360.1 - Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes.
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 - (Effective for tax years beginning before January 1, 2011) Qualifications of members; vacancies.
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 - (Effective for hearings held before October 1, 2010) 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 extended on basis of last equalization made.
58.1-3389 - Article not applicable to real estate assessable by Corporation Commission or Department.

State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-32

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 1.
58.1-3205 - Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation.
58.1-3210 - Exemption or deferral of taxes on property of certain elderly and handicapped persons.
58.1-3211 - Restrictions and exemptions.
58.1-3211.1 - Prorated tax exemption or deferral of tax.
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 handicapped.
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 - Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts.
58.1-3220 - Partial exemption for certain rehabilitated, renovated or replacement residential structures.
58.1-3220.01 - Local real property tax credits on certain rehabilitated, renovated or replacement residential structures.
58.1-3220.1 - Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures.
58.1-3221 - Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures.
58.1-3221.1 - Classification of land and improvements for tax purposes.
58.1-3221.2 - Classification of certain energy-efficient buildings for tax purposes.
58.1-3221.3 - (Effective until June 30, 2013) Classification of certain commercial and industrial real property and taxation of such property by certain localities.
58.1-3221.4 - Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product 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 adoption of ordinance.
58.1-3232 - Authority of city to provide for assessment and taxation of real estate in newly annexed area.
58.1-3233 - Determinations to be made by local officers before assessment of real estate under ordinance.
58.1-3234 - Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
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; membership; duties; ordinances to be filed with Council.
58.1-3240 - Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or n
58.1-3241 - Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality.
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 of finance.
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 treasurer or director of finance.
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, assessors and appraisers.
58.1-3258.1 - Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments.
58.1-3258.2 - Grounds for denial or revocation of certification.
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 real estate and equalization of assessments, by continuing assessors, conferring upon ass
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 and cities.
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 separately.
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 assessment.
58.1-3292.1 - Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time
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; confidentiality.
58.1-3295 - (Effective for tax years beginning before January 1, 2011) Assessment of real property; affordable housing.
58.1-3300 - Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department.
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 transfers to local commissioners and Department.
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 timber.
58.1-3310 - Commissioner of the revenue to retain original land book; disposition of copies; penalties.
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 or trustee at sale; lien on rents.
58.1-3341 - Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits.
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 public service corporation easement.
58.1-3360 - Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, or a church or religious body.
58.1-3360.1 - Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes.
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 - (Effective for tax years beginning before January 1, 2011) Qualifications of members; vacancies.
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 - (Effective for hearings held before October 1, 2010) 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 extended on basis of last equalization made.
58.1-3389 - Article not applicable to real estate assessable by Corporation Commission or Department.

State Codes and Statutes


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State Codes and Statutes

Statutes > Virginia > Title-58-1 > Chapter-32

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 1.
58.1-3205 - Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation.
58.1-3210 - Exemption or deferral of taxes on property of certain elderly and handicapped persons.
58.1-3211 - Restrictions and exemptions.
58.1-3211.1 - Prorated tax exemption or deferral of tax.
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 handicapped.
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 - Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts.
58.1-3220 - Partial exemption for certain rehabilitated, renovated or replacement residential structures.
58.1-3220.01 - Local real property tax credits on certain rehabilitated, renovated or replacement residential structures.
58.1-3220.1 - Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures.
58.1-3221 - Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures.
58.1-3221.1 - Classification of land and improvements for tax purposes.
58.1-3221.2 - Classification of certain energy-efficient buildings for tax purposes.
58.1-3221.3 - (Effective until June 30, 2013) Classification of certain commercial and industrial real property and taxation of such property by certain localities.
58.1-3221.4 - Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product 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 adoption of ordinance.
58.1-3232 - Authority of city to provide for assessment and taxation of real estate in newly annexed area.
58.1-3233 - Determinations to be made by local officers before assessment of real estate under ordinance.
58.1-3234 - Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
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; membership; duties; ordinances to be filed with Council.
58.1-3240 - Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or n
58.1-3241 - Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality.
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 of finance.
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 treasurer or director of finance.
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, assessors and appraisers.
58.1-3258.1 - Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments.
58.1-3258.2 - Grounds for denial or revocation of certification.
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 real estate and equalization of assessments, by continuing assessors, conferring upon ass
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 and cities.
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 separately.
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 assessment.
58.1-3292.1 - Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time
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; confidentiality.
58.1-3295 - (Effective for tax years beginning before January 1, 2011) Assessment of real property; affordable housing.
58.1-3300 - Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department.
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 transfers to local commissioners and Department.
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 timber.
58.1-3310 - Commissioner of the revenue to retain original land book; disposition of copies; penalties.
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 or trustee at sale; lien on rents.
58.1-3341 - Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits.
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 public service corporation easement.
58.1-3360 - Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, or a church or religious body.
58.1-3360.1 - Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes.
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 - (Effective for tax years beginning before January 1, 2011) Qualifications of members; vacancies.
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 - (Effective for hearings held before October 1, 2010) 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 extended on basis of last equalization made.
58.1-3389 - Article not applicable to real estate assessable by Corporation Commission or Department.

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