Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 32. Real Property Tax |
ARTICLE 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications |
SECTION 58.1-3220. Partial exemption for certain rehabilitated, renovated or replacement residential structures |
SECTION 58.1-3220.01. Local real property tax credits on certain rehabilitated, renovated or replacement residential structures |
SECTION 58.1-3220.1. Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures |
SECTION 58.1-3221. Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures |
SECTION 58.1-3221.1. Classification of land and improvements for tax purposes |
SECTION 58.1-3221.2. Classification of certain energy-efficient buildings for tax purposes |
SECTION 58.1-3221.3. Classification of certain commercial and industrial real property and taxation of such property by certain localities |
SECTION 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 |
SECTION 58.1-3221.5. Classification of certain historical buildings for tax purposes |
SECTION 58.1-3221.6. Classification of blighted and derelict properties in certain localities |
SECTION 58.1-3222. Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings |
SECTION 58.1-3223. Taxation of life tenant's interest when remainder held by United States |
SECTION 58.1-3224. Apportionment of city taxes when part of real estate becomes separately owned |
SECTION 58.1-3225. Apportionment of taxes, etc., on partition |
SECTION 58.1-3226. Procedure for such apportionment |
SECTION 58.1-3226.1. Release of lien on portion of real estate upon payment of taxes |
SECTION 58.1-3227. Proration of delinquent taxes after purchase of part of tract |
SECTION 58.1-3228. Release of delinquent tax lien to facilitate a conveyance of real property |
SECTION 58.1-3228.1. Partial exemption from real property taxes for flood mitigation efforts |