Taxable Real Estate
This is Article 1 of the Code of Virginia, titled “Taxable Real Estate.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 32, titled “Real Property Tax.” It’s comprised of the following 6 sections.
- § 58.1-3200
- Real estate subject to local taxation; taxable real estate defined; leaseholds
- § 58.1-3201
- What real estate to be taxed; amount of assessment; public service corporation property
- § 58.1-3202
- Taxation of certain multi-unit real estate
- § 58.1-3203
- Taxation of certain leasehold interests; concessions
- § 58.1-3204
- Lands acquired from United States, etc., when beneficial ownership held prior to January 1
- § 58.1-3205
- Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation