Taxable Real Estate

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This is Article 1 of the Code of Virginia, titled “Taxable Real Estate.” It is part of Chapter 32 “Real Property Tax”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

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