Virginia

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  • Title 58.1: Taxation
  • Subtitle III: Local Taxes
  • Chapter 34: Payments in Lieu of Real Property Taxation

Payments in Lieu of Real Property Taxation

This is the 2025 edition of the code. There is not the current edition. Browse all editions.

This is Chapter 34 of the Code of Virginia, titled “Payments in Lieu of Real Property Taxation.” It is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 8 sections.

§ 58.1-3400 Service charge on certain real property
§ 58.1-3401 Valuation of property; calculation of service charge
§ 58.1-3402 Exemptions from service charge
§ 58.1-3403 Property owned by the Commonwealth
§ 58.1-3404 Notice to Governor; notice to institution of higher education
§ 58.1-3405 Service charge on real property exempted by international law or treaty, etc
§ 58.1-3406 Apportionment of payments received from Tennessee Valley Authority in lieu of taxes
§ 58.1-3407 Erroneous assessments; appeal

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