Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications

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This is Article 3 of the Code of Virginia, titled “Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications.” 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 20 sections.

§ 58.1-3220	Partial exemption for certain rehabilitated, renovated or replacement residential structures
§ 58.1-3220.01	Local real property tax credits on certain rehabilitated, renovated or replacement residential structures
§ 58.1-3220.1	Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures
§ 58.1-3221	Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures
§ 58.1-3221.1	Classification of land and improvements for tax purposes
§ 58.1-3221.2	Classification of certain energy-efficient buildings for tax purposes
§ 58.1-3221.3	Classification of certain commercial and industrial real property and taxation of such property by certain localities
§ 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
§ 58.1-3221.5	Classification of certain historical buildings for tax purposes
§ 58.1-3221.6	Classification of blighted and derelict properties in certain localities
§ 58.1-3222	Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings
§ 58.1-3223	Taxation of life tenant's interest when remainder held by United States
§ 58.1-3224	Apportionment of city taxes when part of real estate becomes separately owned
§ 58.1-3225	Apportionment of taxes, etc., on partition
§ 58.1-3226	Procedure for such apportionment
§ 58.1-3226.1	Release of lien on portion of real estate upon payment of taxes
§ 58.1-3227	Proration of delinquent taxes after purchase of part of tract
§ 58.1-3228	Release of delinquent tax lien to facilitate a conveyance of real property
§ 58.1-3228.1	Partial exemption from real property taxes for flood mitigation efforts
§ 58.1-3228.2	Repealed