Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 32. Real Property Tax |
ARTICLE 7. Reassessment/Assessment (Valuation) Procedure and Practice |
SECTION 58.1-3280. Assessment of values |
SECTION 58.1-3281. When commissioner of the revenue to ascertain ownership of real estate; tax year |
SECTION 58.1-3282. When land and improvements owned separately; how assessed |
SECTION 58.1-3283. Assessment of airspace owned separately from subjacent land surface |
SECTION 58.1-3284. Assessment of standing timber trees owned by person who owns land surface; when owned separately |
SECTION 58.1-3284.1. Assessment of lots and open spaces in certain planned development subdivisions |
SECTION 58.1-3284.2. Reassessment of residential property containing defective drywall |
SECTION 58.1-3284.3. Wetlands to be specially and separately assessed |
SECTION 58.1-3285. Assessment and reassessment of lots when subdivided or rezoned |
SECTION 58.1-3286. Mineral lands to be specially and separately assessed; severance tax |
SECTION 58.1-3287. Mineral lands and minerals to be included in general reassessment of real estate |
SECTION 58.1-3288. Assessment in name of "unknown owner." |
SECTION 58.1-3289. Reserved |
SECTION 58.1-3290. How land divided among several owners to be assessed |
SECTION 58.1-3291. Valuation of repairs, additions and new buildings |
SECTION 58.1-3292. Assessment of new buildings substantially completed, etc.; extension of time for paying assessment |
SECTION 58.1-3293. Building, etc., when damaged or destroyed, value to be reduced |
SECTION 58.1-3294. Reports of income data by owners of income-producing realty; certification; confidentiality |
SECTION 58.1-3295. Assessment of real property; affordable housing |
SECTION 58.1-3295.1. Assessment of real property; residential rental apartments |
SECTION 58.1-3295.2. Assessment or exemption of certain real property conveyed or owned by a community land trust |