Code of Virginia - Title 58.1 Taxation - Chapter 32 Real Property Tax

58.1-3200 Real estate subject to local taxation; taxable real estate defined; leaseholds
All taxable real estate, having been segregated for and made subject to local taxation only by Article X, Section 4 of the Constitution of Virginia, ...
58.1-3201 What real estate to be taxed; amount of assessment; public service corporation property
All real estate, except that exempted by law, shall be subject to such annual taxation as may be prescribed by law. All general reassessments or ...
58.1-3202 Taxation of certain multi-unit real estate
Beginning with assessments effective on January 1, 1984, the fair market value of multi-unit real estate leased primarily to residential tenants shall be determined without ...
58.1-3203 Taxation of certain leasehold interests; concessions
All leasehold interests in real property which is exempt from assessment for taxation from the owner shall be assessed for local taxation to the lessee. ...
58.1-3204 Lands acquired from United States, etc., when beneficial ownership held prior to January ...
All persons or corporations who receive deeds from the United States or its agencies for lands in the Commonwealth of Virginia by virtue of contracts ...
58.1-3205 Assessment of real property where interest less than fee is held by public body; exemption of inter...
Where an interest in real property less than the fee is held by a public body for the purposes of the Open-Space Land Act (§ ...
58.1-3210 Exemption or deferral of taxes on property of certain elderly and handicapped persons
A. The governing body of any county, city or town may, by ordinance, provide for the exemption from, deferral of, or a combination program of ...
58.1-3211 Restrictions and exemptions
Any exemption or deferral program enacted by a county, city or town pursuant to § 58.1-3210 shall be subject to the following restrictions and conditions: ...
58.1-3211.1 Prorated tax exemption or deferral of tax
A. The governing body of the county, city, or town may, by ordinance, also provide for an exemption from or deferral of (or combination program ...
58.1-3212 Local restrictions and exemptions
Notwithstanding the provisions of subdivisions 1 and 2 of § 58.1-3211, the governing body of a county, city or town may by ordinance specify lower ...
58.1-3213 Application for exemption
A. The person claiming such exemption shall file annually with the commissioner of the revenue of the county, city or town assessing officer or such ...
58.1-3213.1 Notice of local real estate tax exemption or deferral program for the elderly and handicappe...
The treasurer of any county, city or town shall enclose written notice, in each real estate tax bill, of the terms and conditions of any ...
58.1-3214 Absence from residence
The fact that persons who are otherwise qualified for tax exemption or deferral by an ordinance promulgated pursuant to this article are residing in hospitals, ...
58.1-3215 Effective date; change in circumstances
A. An exemption or deferral enacted pursuant to § 58.1-3210 or 58.1-3211.1 may be granted for any year following the date that the qualifying individual ...
58.1-3216 Deferral programs; taxes to be lien on property
In the event of a deferral of real estate taxes granted by ordinance, the accumulated amount of taxes deferred shall be paid to the county, ...
58.1-3217 Permanently and totally disabled defined
For purposes of this article, the term "permanently and totally disabled" shall mean unable to engage in any substantial gainful activity by reason of any ...
58.1-3218 Designation by General Assembly
The General Assembly hereby deems those persons falling within the limitations and conditions provided in §§ 58.1-3210 and 58.1-3211 of this article to be bearing ...
58.1-3219 Deferral of portion of real estate tax increases
Any county, city, or town may adopt, by ordinance, a deferral program for real estate taxes, in such amount as the ordinance may prescribe, subject ...
58.1-3219.1 Conditions of deferral; payment of deferred amounts
The deferral program provided in this article shall allow the taxpayer the option of deferring all or any portion of the real estate tax that ...
58.1-3219.2 Description unavailable
Repealed by Acts 2006, c. 356, effective July 1, 2006. ...
58.1-3219.3 Limitations
The deferral program provided under this article shall not apply to the following: 1. Real estate which participates in the real estate tax relief or ...
58.1-3219.4 Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts...
For purposes of this section, unless the context requires otherwise: "Redevelopment or conservation area or rehabilitation district" means a redevelopment or conservation area or a ...
58.1-3220 Partial exemption for certain rehabilitated, renovated or replacement residential structure...
A. The governing body of any county, city or town may, by ordinance, provide for the partial exemption from taxation of real estate on which ...
58.1-3220.01 Local real property tax credits on certain rehabilitated, renovated or replacement residential stru...
A. The governing body of any county, city or town may, by ordinance, provide for a local real property tax credit equal to certain property ...
58.1-3220.1 Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structure...
A. The governing body of any county, city or town may, by ordinance, provide partial exemption from taxation of real estate on which a hotel ...
58.1-3221 Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial stru...
A. The governing body of any county, city or town may, by ordinance, provide for the partial exemption from taxation of real estate on which ...
58.1-3221.1 Classification of land and improvements for tax purposes
A. In the City of Fairfax and the City of Roanoke improvements to real property are declared to be a separate class of property and ...
58.1-3221.2 Classification of certain energy-efficient buildings for tax purposes
A. Energy-efficient buildings, not including the real estate or land on which they are located, are hereby declared to be a separate class of property ...
58.1-3221.3 Classification of certain commercial and industrial real property and taxation of such property by ...
A. Beginning January 1, 2008, and solely for the purposes of imposing the tax authorized pursuant to this section, in the counties and cities that ...
58.1-3222 Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings
The governing body of any county or city may provide for the abatement of levies on buildings which are (i) razed, or (ii) destroyed or ...
58.1-3223 Taxation of life tenant's interest when remainder held by United States
The life tenant of any property, a remainder interest in which has been acquired by the United States, shall receive a credit on his real ...
58.1-3224 Apportionment of city taxes when part of real estate becomes separately owned
The circuit court of any city in which is situated real estate upon which city taxes have been assessed may, when any part of such ...
58.1-3225 Apportionment of taxes, etc., on partition
When there is a partition of any real estate owned by two or more persons as joint tenants, tenants in common or coparceners and taxes ...
58.1-3226 Procedure for such apportionment
Before such motion shall be made, five days' notice thereof shall be given to the commissioner of the revenue, treasurer, and county or city attorney, ...
58.1-3226.1 Release of lien on portion of real estate upon payment of taxes
The local governing body of any county, city or town may adopt an ordinance providing that when an individual purchases or acquires a portion of ...
58.1-3227 Proration of delinquent taxes after purchase of part of tract
Any person who shall become the purchaser or in anywise acquire a portion of a tract of land or one or more lots, more than ...
58.1-3228 Release of delinquent tax lien to facilitate a conveyance of real property
The local governing body of any county, city, or town may adopt an ordinance authorizing the locality to release all liens for delinquent real estate ...
58.1-3229 Description unavailable
Not set out. (1950, § 58-769.4; 1971, Ex. Sess., c. 172; 1984, c. 675.) ...
58.1-3230 Special classifications of real estate established and defined
For the purposes of this article the following special classifications of real estate are established and defined: "Real estate devoted to agricultural use" shall mean ...
58.1-3231 Authority of counties, cities and towns to adopt ordinances; general reassessment following adoptio...
Any county, city or town which has adopted a land-use plan may adopt an ordinance to provide for the use value assessment and taxation, in ...
58.1-3232 Authority of city to provide for assessment and taxation of real estate in newly annexed are...
The council of any city may adopt an ordinance to provide for the assessment and taxation of only the real estate in an area newly ...
58.1-3233 Determinations to be made by local officers before assessment of real estate under ordinanc...
Prior to the assessment of any parcel of real estate under any ordinance adopted pursuant to this article, the local assessing officer shall: 1. Determine ...
58.1-3234 Application by property owners for assessment, etc., under ordinance; continuation of assessment, e...
Property owners must submit an application for taxation on the basis of a use assessment to the local assessing officer: 1. At least sixty days ...
58.1-3235 Removal of parcels from program if taxes delinquent
If on April 1 of any year the taxes for any prior year on any parcel of real property which has a special assessment as ...
58.1-3236 Valuation of real estate under ordinance
A. In valuing real estate for purposes of taxation by any county, city or town which has adopted an ordinance pursuant to this article, the ...
58.1-3237 Change in use or zoning of real estate assessed under ordinance; roll-back taxes
A. When real estate qualifies for assessment and taxation on the basis of use under an ordinance adopted pursuant to this article, and the use ...
58.1-3237.1 Authority of counties to enact additional provisions concerning zoning classifications
Albemarle County, Arlington County, Augusta County, Loudoun County, and Rockingham County may include the following additional provisions in any ordinance enacted under the authority of ...
58.1-3238 Failure to report change in use; misstatements in applications
Any person failing to report properly any change in use of property for which an application for use value taxation had been filed shall be ...
58.1-3239 State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membe...
The State Land Evaluation Advisory Committee is continued and shall hereafter be known as the State Land Evaluation Advisory Council. The Advisory Council shall be ...
58.1-3240 Duties of Director of the Department of Conservation and Recreation, the State Forester and the Com...
The Director of the Department of Conservation and Recreation, the State Forester, and the Commissioner of Agriculture and Consumer Services shall provide, after holding public ...
58.1-3241 Separation of part of real estate assessed under ordinance; contiguous real estate located in more ...
A. Separation or split-off of lots, pieces or parcels of land from the real estate which is being valued, assessed and taxed under an ordinance ...
58.1-3242 Taking of real estate assessed under ordinance by right of eminent domain
The taking of real estate which is being valued, assessed and taxed under an ordinance adopted pursuant to this article by right of eminent domain ...
58.1-3243 Application of other provisions of Title 58.1
The provisions of this title applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis ...
58.1-3244 Article not in conflict with requirements for preparation and use of true values
Nothing in this article shall be construed to be in conflict with the requirements for preparation and use of true values where prescribed by the ...
58.1-3245 Definitions
As used in this article, unless the context clearly shows otherwise, the term or phrase: "Base assessed value" means the assessed value of real estate ...
58.1-3245.1 Blighted areas constitute public danger
It is hereby found and declared that blighted areas exist in the Commonwealth, and these areas impair and endanger the health, safety, morals and welfare ...
58.1-3245.2 Tax increment financing
A. The governing body of any county, city or town may adopt tax increment financing by passing an ordinance designating a development project area and ...
58.1-3245.3 Copies of tax increment financing ordinance to local assessing officer and treasurer or director o...
The governing body shall transmit to the local assessing officer and treasurer or director of finance a copy of the tax increment financing ordinance, a ...
58.1-3245.4 Issuance of obligations for project costs
Any county, city or town which adopts tax increment financing may issue obligations and may make development project cost commitments secured by the Tax Increment ...
58.1-3245.4:1 No annual debt limits for certain cities
The Cities of Chesapeake and Virginia Beach, when issuing debt obligations pursuant to § 58.1-3245.4 shall not be subject to any annual debt limitations set ...
58.1-3245.5 Dissolving the Tax Increment Financing Fund
The governing body may pass an ordinance to dissolve the Tax Increment Financing Fund, and to terminate the existence of a development project area, upon ...
58.1-3245.6 Definitions
As used in this article, unless the context clearly shows otherwise, the term or phrase: "Base assessed value" means the assessed value of real estate ...
58.1-3245.7 Promotion of development of local enterprise zones
It is hereby found and declared that the health, safety, and welfare of the citizens of the Commonwealth are dependent upon the continual encouragement, development, ...
58.1-3245.8 Adoption of local enterprise zone development taxation program
A. The governing body of any county, city, or town may adopt a local enterprise zone development taxation program by passing an ordinance designating an ...
58.1-3245.9 Copies of local enterprise zone development taxation ordinance to local assessing officer and treas...
The governing body shall transmit to the local assessing officer and treasurer or director of finance a copy of the local enterprise zone development taxation ...
58.1-3245.10 Use of funds deposited in the Local Enterprise Zone Development Fund
A. Any county, city, or town which adopts a local enterprise zone development taxation program may use funds in the Local Enterprise Zone Development Fund ...
58.1-3245.11 Dissolving the Local Enterprise Zone Development Fund
The existence of a local enterprise zone shall terminate, and the Local Enterprise Zone Development Fund shall dissolve, upon the earliest to occur of (i) ...
58.1-3245.12 Local enterprise zone program for technology zones
The governing body of any county, city, or town may also adopt a local enterprise zone development taxation program for a technology zone, as described ...
58.1-3250 General reassessment in cities
In each of the cities of this Commonwealth, there shall be a general reassessment of real estate every two years. Sections 58.1-3258, 58.1-3275, 58.1-3271, 58.1-3276, ...
58.1-3251 Annual assessment and reassessment in cities having not more than 30,000 population
The governing body of any city having a population not in excess of 30,000 may, in lieu of the reassessment provided by general law, by ...
58.1-3252 In counties
There shall be a general reassessment of real estate every four years. Any county which, however, has a total population of 50,000 or less may ...
58.1-3253 Biennial general reassessments; annual or biennial assessment
A. Notwithstanding any other provision of law, the governing body of any county or city having at least one full-time real estate appraiser or assessor ...
58.1-3254 Reassessment by direction of governing body
Notwithstanding any other provision of this article to the contrary, there may be a general reassessment of real estate in any county or city in ...
58.1-3255 General reassessment every four years not required in certain counties
The governing body of any county which established a department of real estate assessments and provided for annual assessment and reassessment and equalization of assessments ...
58.1-3256 Reassessment in towns; appeals of assessments
In any incorporated town there may be for town taxation and debt limitation, a general reassessment of the real estate in any such town in ...
58.1-3257 Completion of work; extensions
A. Except as provided in subsection B, in every city and county the person or officers making such reassessment shall complete the same and comply ...
58.1-3258 Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessor...
A. Nothing contained in this article shall be construed as repealing or amending any provisions of law authorizing or permitting the annual or biennial assessment ...
58.1-3258.1 Certification of supervisors, assessors and appraisers contracted by a locality to perform assessme...
A. No supervisor, assessor or appraiser shall contract or offer to contract to perform the assessment or reassessment of real property for any locality unless ...
58.1-3258.2 Grounds for denial or revocation of certification.
The Department shall have the power to require remedial education, suspend, revoke, or deny renewal of the certificate of any supervisor, assessor or appraiser who ...
58.1-3259 Failure of county or city to comply with law on general reassessment of real estate
If any county or city fails to comply with the provisions of this article requiring a general reassessment of real estate periodically in such county ...
58.1-3260 Acts authorizing, in certain cities and counties, provision for the annual general reassessment of ...
The following acts are continued in effect as amended from time to time: 1. Chapter 261 of the Acts of Assembly of 1936, approved March ...
58.1-3261 Annual assessment of real estate in certain other cities and counties
The following acts are incorporated in this Code by this reference: 1. Chapter 32 of the Acts of Assembly of 1956, approved February 13, 1956, ...
58.1-3270 Annual or biennial assessment and equalization by commissioner of revenue
The governing body of any county or city may, by resolution duly adopted, in lieu of the method now prescribed by law, provide for the ...
58.1-3271 Appointment of board of assessors and real estate appraiser or board of equalization in counties an...
A. In the event the commissioner of revenue, pursuant to the provisions of § 58.1-3270, will not consent to make an annual or biennial assessment ...
58.1-3272 How assessments made by board or assessor
Assessments made by the board of real estate assessors or real estate assessor shall be made in the same manner and on the same basis ...
58.1-3273 Description unavailable
Reserved. ...
58.1-3274 Establishment of department of real estate assessment; joint departments
A. Notwithstanding any other provision of law, Goochland, Powhatan, James City and Accomack Counties may, by resolution duly adopted, establish departments of real estate assessment. ...
58.1-3275 By whom reassessment made in cities and counties
Every general reassessment of real estate in a city or county shall be made by (i) a professional assessor appointed by the governing body, who ...
58.1-3276 Qualifications of assessors and appraisers; removal and appointment of substitute
A. Any persons appointed to a board of assessors under the authority of this article shall be freeholders in the county or city for which ...
58.1-3277 Forms for general reassessment of real estate in counties, cities and towns
The Department before January 1 of any year in which there is to be a general reassessment of real estate in any county, city or ...
58.1-3278 Department to render assistance
The Department, upon the request of the governing body of any county, city or town, shall render advisory aid and assistance in making any general ...
58.1-3280 Assessment of values
Every assessor or appraiser so designated under this chapter shall, as soon as practicable after being so designated, proceed to ascertain and assess the fair ...
58.1-3281 When commissioner of the revenue to ascertain ownership of real estate; tax year
Each commissioner of the revenue shall commence, annually, on January 1, and proceed without delay to ascertain all the real estate in his county or ...
58.1-3282 When land and improvements owned separately; how assessed
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 ...
58.1-3283 Assessment of airspace owned separately from subjacent land surface
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 ...
58.1-3284 Assessment of standing timber trees owned by person who owns land surface; when owned separatel...
A. When the land surface and standing timber trees are owned by the same person, the value of the land, inclusive of the standing timber ...
58.1-3284.1 Assessment of lots and open spaces in certain planned development subdivisions
A. Residential or commercial property, which is part of a planned development which contains open or common space, which includes the right by easement, covenant, ...
58.1-3285 Assessment and reassessment of lots when subdivided or rezoned
Whenever a tract of land is subdivided into lots under the provisions of law and plats thereof are recorded, subsequent to any general reassessment of ...
58.1-3286 Mineral lands to be specially and separately assessed; severance tax
The several commissioners of the revenue shall, as soon as practicable after January 1 of each year, specially and separately assess at the fair market ...
58.1-3287 Mineral lands and minerals to be included in general reassessment of real estate
Notwithstanding § 58.1-3286, whenever there is a general reassessment of real estate in any county or city, mineral lands and minerals shall be included in ...
58.1-3288 Assessment in name of "unknown owner."
When the owner of any parcel of real property is unknown and the commissioner of the revenue has exercised due diligence to ascertain the owner ...
58.1-3289 Description unavailable
Reserved. ...
58.1-3290 How land divided among several owners to be assessed
When a tract or lot becomes the property of different owners in two or more parcels, subsequent to any general reassessment of real estate in ...
58.1-3291 Valuation of repairs, additions and new buildings
Any building and enclosure which may have been increased in value to $500 or upwards, by repairs or additions thereto, shall be assessed in the ...
58.1-3292 Assessment of new buildings substantially completed, etc.; extension of time for paying assessmen...
In any county, city or town that has not adopted an ordinance pursuant to § 58.1-3292.1, upon the adoption of an ordinance so providing, all ...
58.1-3292.1 Assessment of new buildings substantially completed in a county operating under the urban county ex...
A. In the Counties of Arlington, Fairfax, Loudoun, and Prince William, and the Cities of Alexandria, Fairfax, Falls Church, Manassas, and Manassas Park, upon the ...
58.1-3293 Building, etc., when damaged or destroyed, value to be reduced
When from natural decay or other causes any previously assessed building and enclosure as aforesaid, is either wholly destroyed or reduced in value below $100, ...
58.1-3294 Reports of income data by owners of income-producing realty; certification; confidentialit...
Any duly authorized real estate assessor, board of assessors, or department of real estate assessments may require that the owners of income-producing real estate in ...
58.1-3295 Assessment of real property; affordable housing.
A. In determining the fair market value of real property containing more than four residential units operated in whole or in part as affordable rental ...
58.1-3300 Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and lo...
As soon as the persons, or officers, designated under the provisions of Article 6 (§ 58.1-3270 et seq.) herein have completed the reassessment, they shall ...
58.1-3301 Form of land book
A. The Department of Taxation shall prescribe the form of the land book to be used by the commissioner of the revenue and shall furnish ...
58.1-3302 What the table of town or city lots to contain
In the table of town or city lots the commissioner of the revenue shall enter separately each lot and shall set forth in as many ...
58.1-3303 Clerks to forward copies of certain receipts and make certain reports regarding deeds and property ...
The clerk of every circuit court shall, before the fifteenth of each month, forward to the commissioner of revenue for his county or city and ...
58.1-3304 Lists of judgments for partition or recovery of lands and of lands devised
The clerk of every court in which judgments are required to be docketed, except such clerks in cities having a population of more than 219,000 ...
58.1-3305 Penalty on clerks for failure to deliver such lists
If any clerk fails to perform the duties required of him by § 58.1-3303 or § 58.1-3304 he shall forfeit to the Commonwealth the sum ...
58.1-3306 Librarian of Virginia to furnish abstracts of grants
An abstract shall be made out by the Librarian of Virginia on or before January 15 of each year, or as soon thereafter as practicable, ...
58.1-3307 Description unavailable
Reserved. ...
58.1-3308 Commissioner to enter lands appearing on abstracts and assess their value
The commissioner of the revenue shall enter in the books and assess the fair market value of all lands in his county or city appearing ...
58.1-3309 Lands on lists to be transferred and charged; apportionment of value of soil and standing timbe...
The lands and standing timber appearing on the lists or statements referenced in §§ 58.1-3303 through 58.1-3308 shall be transferred accordingly on the land book ...
58.1-3310 Commissioner of the revenue to retain original land book; disposition of copies; penaltie...
Each commissioner of the revenue shall retain in his office the original land book. Each commissioner of the revenue shall deliver to the treasurer of ...
58.1-3311 Land book not to be altered after delivery to local treasurer
After the commissioner of the revenue shall have delivered a copy of his land book to the county or city treasurer, no alteration shall be ...
58.1-3312 Changes to be noted in land book by commissioner in making it out
Such changes as may happen within the county or city of any commissioner shall be noted by him in making out his land book. (Code ...
58.1-3313 Commissioners to correct mistakes in their land books
Every commissioner, in making out his land book, shall correct any mistake made in any entry therein. But land which has been correctly charged to ...
58.1-3314 Transfer and entry fees
The fees for entering and transferring lands on commissioners' land books shall be as follows: 1. For making an entry and assessment under § 58.1-3308, ...
58.1-3315 Collection of fees
All the fees mentioned in § 58.1-3314 shall be collected by the clerks of the courts of record of the counties and cities at the ...
58.1-3320 Taxes to be extended on basis of assessment
Taxes for each year on real estate subject to assessment or reassessment shall be extended on the basis of the last general reassessment or biennial ...
58.1-3321 Effect on rate when assessment results in tax increase; public hearings
A. When any annual assessment, biennial assessment or general reassessment of real property by a county, city or town would result in an increase of ...
58.1-3330 Notice of change in assessment
A. Whenever in any county, city or town there is a reassessment of real estate, or any change in the assessed value of any real ...
58.1-3331 Public disclosure of certain assessment records
A. All property appraisal cards or sheets within the custody of a county, city or town assessing officer, except those cards or sheets containing information ...
58.1-3332 Property appraisal cards or sheets
Each county, city or town assessing officer shall maintain current property appraisal cards or sheets for all parcels of real estate assessed and assessable by ...
58.1-3340 Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser at sale; lie...
There shall be a lien on real estate for the payment of taxes and levies assessed thereon prior to any other lien or encumbrance. The ...
58.1-3341 Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending ...
No lien upon real estate for taxes and levies due and payable to the Commonwealth or any political subdivision thereof which has been, or shall ...
58.1-3342 Assessment upon owner's death; liability of personalty for tax
When an owner dies intestate, the commissioner of the revenue may ascertain who are the heirs of the intestate and charge the land to such ...
58.1-3343 Effect of lien on certain real estate jointly owned
The lien on real estate owned by more than one person as tenants in common, joint tenants or otherwise for the payment of all prior, ...
58.1-3344 Taxes a lien on fee simple estate, not merely on interest of owner
In any city, county, district or town: 1. Taxes assessed against real estate subject to taxes shall be a lien on the property and the ...
58.1-3345 Tax liens on timber in certain counties
In any county in this Commonwealth which adjoins three cities lying wholly within this Commonwealth, one of which cities has a population of 190,000 or ...
58.1-3350 Review of assessment
Any person aggrieved by any assessment under this chapter may apply for relief to the board of assessors, or if none, to the board of ...
58.1-3351 How assessed value changed; improvements; correction by court or board of equalization
The value of real estate as ascertained at a general reassessment and the ascertained value of new grants which may hereafter be entered and assessed ...
58.1-3352 When lands in one place are assessed in another; how error corrected
If land lying in one county or city be erroneously assessed in another, the commissioner on whose book it is erroneously assessed shall certify the ...
58.1-3353 Assessment not invalid unless rights prejudiced by error
No assessment of any real estate, whether heretofore or hereafter made, shall be held to be invalid because of any error, omission or irregularity by ...
58.1-3354 Change when easement acquired
In the case of any real estate upon which any easement has been acquired for the installation of public service, highway or street facilities, and ...
58.1-3355 Notice to State Corporation Commission and Department of deduction from value of real estate for pu...
In the event any deduction has been made from the value of real estate for any public service corporation easement under either § 58.1-3351 or ...
58.1-3360 Credit on current year's taxes when land acquired by United States, the Commonwealth, a political s...
Any taxpayer whose lands, or any portion thereof, are in any year acquired or taken in any manner by the United States, the Commonwealth, a ...
58.1-3360.1 Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority t...
The clerk of the court of the county or city in which is recorded the transfer of title to such property shall furnish a certificate ...
58.1-3360.2 Proration by court; effect on interest and penalties
Any such taxpayer, or his heirs, successors or assigns, who shall fail to have his taxes prorated by the county or city treasurer, as above ...
58.1-3361 Clerk to furnish lists of such lands
The clerk of the court of the county or city in which the lands described in § 58.1-3360 lie shall furnish a certificate to the ...
58.1-3362 Refund of taxes paid; effect on penalties and interest
Any taxpayer whose lands are taken and who has paid his taxes and levies for the whole year, shall be entitled to recover such portion ...
58.1-3363 Recovery of taxes paid while contesting condemnation
Any taxpayer whose lands are taken by condemnation, who appeals from the order or decree of the trial court vesting title in the lands in ...
58.1-3370 Appointment
A. The circuit court having jurisdiction within each city and each county other than those counties operating under § 58.1-3371 shall, in each tax year ...
58.1-3371 Appointment in counties with county executive or county manager form of government
Unless the county has a permanent board of equalization appointed according to law, the board of supervisors or other governing body of any county operating ...
58.1-3372 Description unavailable
Repealed by Acts 1985, c. 62. ...
58.1-3373 Permanent board of equalization
Any county or city which uses the annual assessment method or the biennial assessment method authorized under § 58.1-3253 in lieu of periodic general assessments, ...
58.1-3374 Qualifications of members; vacancies; maximum terms
Except as provided in § 58.1-3371 or § 58.1-3373, every board of equalization shall be composed of not less than three nor more than five ...
58.1-3375 Compensation of members
The members of every board of equalization shall receive compensation, for time actually engaged in the duties of the board, to be fixed by the ...
58.1-3376 Organization and assistants; legal assistance
A. Every board of equalization shall elect one of its members as chairman and another as secretary, and may employ necessary clerical and other assistants ...
58.1-3377 Use of land books
Every board of equalization for a county not having a general reassessment of real estate shall procure for its use from the clerk of the ...
58.1-3378 Sittings; notices thereof
Each board of equalization shall sit at and for such time or times as may be necessary to discharge the duties imposed and to exercise ...
58.1-3379 Hearing complaints and equalizing assessments
A. The board shall hear and give consideration to such complaints and shall adjust and equalize such assessments and shall, moreover, be charged with the ...
58.1-3380 Taxpayer or local authorities may apply for equalization
Any taxpayer may apply to the board of equalization for the adjustment to fair market value and equalization of his assessment, including errors in acreage, ...
58.1-3381 Action of board; notice required before increase made
A. The board shall hear and determine any and all such petitions and, by order, may increase, decrease or affirm the assessment of which complaint ...
58.1-3382 Appeal
The attorney for the county, city or town or any taxpayer, aggrieved by any such order, may apply to the circuit court of the county ...
58.1-3383 Omitted real estate and duplicate assessments
The board may direct the commissioner of the revenue to enter upon the land books real estate which is found to have been omitted, and ...
58.1-3384 Minutes and copies of orders
The board shall keep minutes of its meetings and enter therein all orders made and transmit promptly copies of such orders as relate to the ...
58.1-3385 Commissioner to make changes ordered; when order exonerates taxpayer
The commissioner of the revenue shall make on his land book the changes so ordered by the board and, if such changes affect the land ...
58.1-3386 Power of boards to send for persons and papers
Such board shall have authority to summon taxpayers or their agents, or any person: (1) to furnish information relating to the real estate of any ...
58.1-3387 Penalty for failure to obey summons
Any person refusing to answer the summons of the board of equalization, to furnish information or to produce his books of account, papers and other ...
58.1-3388 In counties not having general reassessment, or annual or biennial assessment, taxes to be extende...
In every county not having a general reassessment or an annual or biennial assessment of real estate, taxes for each year on real estate shall ...
58.1-3389 Article not applicable to real estate assessable by Corporation Commission or Department
This article shall not apply to any real estate which is assessable under the law by the State Corporation Commission or the Department of Taxation. ...

Last modified: April 3, 2009