Source: http://www.lawserver.com/law/state/virginia/va-code/virginia_code_title_58-1_chapter_32
Timestamp: 2013-05-23 02:12:08
Document Index: 193303620

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58']

Virginia Code Title 58.1 > Chapter 32 - Real Property Tax :: Lawserver LawServer - Laws, Legal Information and Lawyers
Home > For Everyone > Government > [More Government Topics] > Government Finances > Tax Law > Property Taxes > Virginia Code Title 58.1 > Chapter 32 - Real Property Tax Property Taxes For this topic: Go back to the topic homeTopic HomeJoin the forum for this topicForumSign up for Email related to this topicEmailRSS feed for this topicRSSFeedbackFeedback	Search the Virginia Code
Virginia Code Title 58.1 > Chapter 32 - Real Property Tax Virginia Code > Title 58.1 > Chapter 32 - Real Property TaxCurrent as of: 2011Check for updates§ 58.1-3200Real estate subject to local taxation; taxable real estate defined; leaseholds§ 58.1-3201What real estate to be taxed; amount of assessment; public service corporation property§ 58.1-3202Taxation of certain multi-unit real estate§ 58.1-3203Taxation of certain leasehold interests; concessions§ 58.1-3204Lands acquired from United States, etc., when beneficial ownership held prior to January ...§ 58.1-3205Assessment of real property where interest less than fee is held by public body; exemption of inter...§ 58.1-3210Exemption or deferral of taxes on property of certain elderly and handicapped persons§ 58.1-3211Description unavailable§ 58.1-3211.1Prorated tax exemption or deferral of tax§ 58.1-3212Local restrictions and exemptions§ 58.1-3213Application for exemption§ 58.1-3213.1Notice of local real estate tax exemption or deferral program for the elderly and handicappe...§ 58.1-3214Absence from residence§ 58.1-3215Effective date; change in circumstances§ 58.1-3216Deferral programs; taxes to be lien on property§ 58.1-3217Permanently and totally disabled defined§ 58.1-3218Description unavailable§ 58.1-3219Deferral of portion of real estate tax increases§ 58.1-3219.1Conditions of deferral; payment of deferred amounts§ 58.1-3219.2Description unavailable§ 58.1-3219.3Limitations§ 58.1-3219.4Partial exemption for structures in redevelopment or conservation areas or rehabilitation district...§ 58.1-3219.5Exemption from taxes on property for disabled veterans.§ 58.1-3219.6Application for exemption.§ 58.1-3220Partial exemption for certain rehabilitated, renovated or replacement residential structure...§ 58.1-3220.01Local real property tax credits on certain rehabilitated, renovated or replacement residential stru...§ 58.1-3220.1Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structure...§ 58.1-3221Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial stru...§ 58.1-3221.1Classification of land and improvements for tax purposes§ 58.1-3221.2Classification of certain energy-efficient buildings for tax purposes§ 58.1-3221.3Classification of certain commercial and industrial real property a...§ 58.1-3221.4Classification of improvements to real property designed and used primarily for the manufacture of ...§ 58.1-3221.5Classification of certain historical buildings for tax purposes.§ 58.1-3222Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings§ 58.1-3223Taxation of life tenant's interest when remainder held by United States§ 58.1-3224Apportionment of city taxes when part of real estate becomes separately owned§ 58.1-3225Apportionment of taxes, etc., on partition§ 58.1-3226Procedure for such apportionment§ 58.1-3226.1Release of lien on portion of real estate upon payment of taxes§ 58.1-3227Proration of delinquent taxes after purchase of part of tract§ 58.1-3228Release of delinquent tax lien to facilitate a conveyance of real property§ 58.1-3229Description unavailable§ 58.1-3230Special classifications of real estate established and defined§ 58.1-3231Authority of counties, cities and towns to adopt ordinances; general reassessment following adoptio...§ 58.1-3232Authority of city to provide for assessment and taxation of real estate in newly annexed are...§ 58.1-3233Determinations to be made by local officers before assessment of real estate under ordinanc...§ 58.1-3234Application by property owners for assessment, etc., under ordinance; continuation of assessment, e...§ 58.1-3235Removal of parcels from program if taxes delinquent§ 58.1-3236Valuation of real estate under ordinance§ 58.1-3237Change in use or zoning of real estate assessed under ordinance; roll-back taxes§ 58.1-3237.1Authority of counties to enact additional provisions concerning zoning classifications§ 58.1-3238Failure to report change in use; misstatements in applications§ 58.1-3239State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membe...§ 58.1-3240Duties of Director of the Department of Conservation and Recreation, the State Forester and the Com...§ 58.1-3241Separation of part of real estate assessed under ordinance; contiguous real estate located in more ...§ 58.1-3242Taking of real estate assessed under ordinance by right of eminent domain§ 58.1-3243Application of other provisions of Title 58.1§ 58.1-3244Article not in conflict with requirements for preparation and use of true values§ 58.1-3245Definitions§ 58.1-3245.1Blighted areas constitute public danger§ 58.1-3245.2Tax increment financing§ 58.1-3245.3Copies of tax increment financing ordinance to local assessing officer and treasurer or director o...§ 58.1-3245.4Issuance of obligations for project costs§ 58.1-3245.4:1No annual debt limits for certain cities§ 58.1-3245.5Dissolving the Tax Increment Financing Fund§ 58.1-3245.6Definitions§ 58.1-3245.7Promotion of development of local enterprise zones§ 58.1-3245.8Adoption of local enterprise zone development taxation program§ 58.1-3245.9Copies of local enterprise zone development taxation ordinance to local assessing officer and treas...§ 58.1-3245.10Use of funds deposited in the Local Enterprise Zone Development Fund§ 58.1-3245.11Dissolving the Local Enterprise Zone Development Fund§ 58.1-3245.12Local enterprise zone program for technology zones§ 58.1-3250General reassessment in cities§ 58.1-3251Annual assessment and reassessment in cities having not more than 30,000 population§ 58.1-3252In counties§ 58.1-3253Biennial general reassessments; annual or biennial assessment§ 58.1-3254Reassessment by direction of governing body§ 58.1-3255General reassessment every four years not required in certain counties§ 58.1-3256Reassessment in towns; appeals of assessments§ 58.1-3257Completion of work; extensions§ 58.1-3258Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessor...§ 58.1-3258.1Certification of supervisors, assessors and appraisers contracted by a locality to perform assessme...§ 58.1-3258.2Grounds for denial or revocation of certification.§ 58.1-3259Failure of county or city to comply with law on general reassessment of real estate§ 58.1-3260Acts authorizing, in certain cities and counties, provision for the annual general reassessment of ...§ 58.1-3261Annual assessment of real estate in certain other cities and counties§ 58.1-3270Annual or biennial assessment and equalization by commissioner of revenue§ 58.1-3271Appointment of board of assessors and real estate appraiser or board of equalization in counties an...§ 58.1-3272How assessments made by board or assessor§ 58.1-3273Description unavailable§ 58.1-3274Establishment of department of real estate assessment; joint departments§ 58.1-3275By whom reassessment made in cities and counties§ 58.1-3276Qualifications of assessors and appraisers; removal and appointment of substitute§ 58.1-3277Forms for general reassessment of real estate in counties, cities and towns§ 58.1-3278Department to render assistance§ 58.1-3280Assessment of values§ 58.1-3281When commissioner of the revenue to ascertain ownership of real estate; tax year§ 58.1-3282When land and improvements owned separately; how assessed§ 58.1-3283Assessment of airspace owned separately from subjacent land surface§ 58.1-3284Assessment of standing timber trees owned by person who owns land surface; when owned separatel...§ 58.1-3284.1Assessment of lots and open spaces in certain planned development subdivisions§ 58.1-3284.2Reassessment of residential property containing defective drywall.§ 58.1-3285Assessment and reassessment of lots when subdivided or rezoned§ 58.1-3286Mineral lands to be specially and separately assessed; severance tax§ 58.1-3287Mineral lands and minerals to be included in general reassessment of real estate§ 58.1-3288Assessment in name of "unknown owner."§ 58.1-3289Description unavailable§ 58.1-3290How land divided among several owners to be assessed§ 58.1-3291Valuation of repairs, additions and new buildings§ 58.1-3292Assessment of new buildings substantially completed, etc.; extension of time for paying assessmen...§ 58.1-3292.1Assessment of new buildings substantially completed in a county operating under the urban county ex...§ 58.1-3293Building, etc., when damaged or destroyed, value to be reduced§ 58.1-3294Reports of income data by owners of income-producing realty; certification; confidentialit...§ 58.1-3295Assessment of real property; affordable housing§ 58.1-3300Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and lo...§ 58.1-3301Form of land book§ 58.1-3302What the table of town or city lots to contain§ 58.1-3303Clerks to forward copies of certain receipts and make certain reports regarding deeds and property ...§ 58.1-3304Lists of judgments for partition or recovery of lands and of lands devised§ 58.1-3305Penalty on clerks for failure to deliver such lists§ 58.1-3306Librarian of Virginia to furnish abstracts of grants§ 58.1-3307Description unavailable§ 58.1-3308Commissioner to enter lands appearing on abstracts and assess their value§ 58.1-3309Lands on lists to be transferred and charged; apportionment of value of soil and standing timbe...§ 58.1-3310Commissioner of the revenue to retain original land book; disposition of copies; penaltie...§ 58.1-3311Land book not to be altered after delivery to local treasurer§ 58.1-3312Changes to be noted in land book by commissioner in making it out§ 58.1-3313Commissioners to correct mistakes in their land books§ 58.1-3314Transfer and entry fees§ 58.1-3315Collection of fees§ 58.1-3320Taxes to be extended on basis of assessment§ 58.1-3321Effect on rate when assessment results in tax increase; public hearings§ 58.1-3330Notice of change in assessment§ 58.1-3331Public disclosure of certain assessment ...§ 58.1-3332Property appraisal cards or sheets§ 58.1-3340Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee a...§ 58.1-3341Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending ...§ 58.1-3342Assessment upon owner's death; liability of personalty for tax§ 58.1-3343Effect of lien on certain real estate jointly owned§ 58.1-3344Taxes a lien on fee simple estate, not merely on interest of owner§ 58.1-3345Tax liens on timber in certain counties§ 58.1-3350Review of assessment§ 58.1-3351How assessed value changed; improvements; correction by court or board of equalization§ 58.1-3352When lands in one place are assessed in another; how error corrected§ 58.1-3353Assessment not invalid unless rights prejudiced by error§ 58.1-3354Change when easement acquired§ 58.1-3355Notice to State Corporation Commission and Department of deduction from value of real estate for pu...§ 58.1-3360Credit on current year's taxes when land acquired by United States, the Commonwealth, a political s...§ 58.1-3360.1Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority t...§ 58.1-3360.2Proration by court; effect on interest and penalties§ 58.1-3361Clerk to furnish lists of such lands§ 58.1-3362Refund of taxes paid; effect on penalties and interest§ 58.1-3363Recovery of taxes paid while contesting condemnation§ 58.1-3370Appointment§ 58.1-3371Appointment in counties with county executive or county manager form of government§ 58.1-3372Description unavailable§ 58.1-3373Permanent board of equalization§ 58.1-3374Qualifications of members; vacancies§ 58.1-3375Compensation of members§ 58.1-3376Organization and assistants; legal assistance§ 58.1-3377Use of land books§ 58.1-3378Sittings; notices thereof§ 58.1-3379Hearing complaints and equalizing assess...§ 58.1-3380Taxpayer or local authorities may apply for equalization§ 58.1-3381Action of board; notice required before increase made§ 58.1-3382Appeal§ 58.1-3383Omitted real estate and duplicate assessments§ 58.1-3384Minutes and copies of orders§ 58.1-3385Commissioner to make changes ordered; when order exonerates taxpayer§ 58.1-3386Power of boards to send for persons and papers§ 58.1-3387Penalty for failure to obey summons§ 58.1-3388In counties not having general reassessment, or annual or biennial assessment, taxes to be extende...§ 58.1-3389Article not applicable to real estate assessable by Corporation Commission or Department________________________________________________________________________