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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 32. Real Property Tax |
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ARTICLE 7. Reassessment/Assessment (Valuation) Procedure and Practice |
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SECTION 58.1-3283. Assessment of airspace owned separately from subjacent land surface |
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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 their respective owners. Code 1950, § 58-773.2; 1979, c. 431; 1984, c. 675. |