Reassessment/assessment (valuation) Procedure And Practice
This is Article 7 of the Code of Virginia, titled “Reassessment/assessment (valuation) Procedure And Practice.” 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 21 sections.
- § 58.1-3280
- Assessment of values
- § 58.1-3281
- When commissioner of the revenue to ascertain ownership of real estate; tax year
- § 58.1-3282
- When land and improvements owned separately; how assessed
- § 58.1-3283
- Assessment of airspace owned separately from subjacent land surface
- § 58.1-3284
- Assessment of standing timber trees owned by person who owns land surface; when owned separately
- § 58.1-3284.1
- Assessment of lots and open spaces in certain planned development subdivisions
- § 58.1-3284.2
- Reassessment of residential property containing defective drywall
- § 58.1-3284.3
- Wetlands to be specially and separately assessed
- § 58.1-3285
- Assessment and reassessment of lots when subdivided or rezoned
- § 58.1-3286
- Mineral lands to be specially and separately assessed; severance tax
- § 58.1-3287
- Mineral lands and minerals to be included in general reassessment of real estate
- § 58.1-3288
- Assessment in name of "unknown owner."
- § 58.1-3289
- Repealed
- § 58.1-3290
- How land divided among several owners to be assessed
- § 58.1-3291
- Valuation of repairs, additions and new buildings
- § 58.1-3292
- Assessment of new buildings substantially completed, etc.; extension of time for paying assessment
- § 58.1-3292.1
- Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time for paying assessment
- § 58.1-3293
- Building, etc., when damaged or destroyed, value to be reduced
- § 58.1-3294
- Reports of income data by owners of income-producing realty; certification; confidentiality
- § 58.1-3295
- Assessment of real property; affordable housing
- § 58.1-3295.1
- Assessment of real property; residential rental apartments