Code of Virginia - Title 58.1 Taxation - Chapter 34 Payments In Lieu Of Real Property Taxation

  • 58.1-3400 Service charge on certain real property
    Notwithstanding the provisions of Chapter 36 (§ 58.1-3600 et seq.) of this title relating to the exemption of property from taxation, the governing body of ...
  • 58.1-3401 Valuation of property; calculation of service charge
    A. The service charge authorized in § 58.1-3400 shall be based on the assessed value of the tax exempt real estate and the amount which ...
  • 58.1-3402 Exemptions from service charge
    A. Buildings with land they actually occupy, together with additional adjacent land reasonably necessary for the convenient use of any such building, located within any ...
  • 58.1-3403 Property owned by the Commonwealth
    A. Notwithstanding the provisions of § 58.1-3400, a service charge may be levied on real property owned by the Commonwealth if the value of all ...
  • 58.1-3404 Notice to Governor; notice to educational institution
    A. Any county, city or town which enacts an ordinance levying the service charge on state-owned property shall notify in writing the Governor and each ...
  • 58.1-3405 Service charge on real property exempted by international law or treaty, etc
    The governing body of any county, city or town is hereby authorized to impose and collect a service charge on the owners of all real ...
  • 58.1-3406 Apportionment of payments received from Tennessee Valley Authority in lieu of taxes
    A. Notwithstanding any other provision of law, all of the total payments received annually by the Commonwealth from the Tennessee Valley Authority in lieu of ...
  • 58.1-3407 Erroneous assessments; appeal
    Any person aggrieved by the assessment or the valuation of real estate for purposes of this chapter may apply to the commissioner of the revenue ...

Last modified: April 3, 2009