{"law_id":"781167","section_number":"58.1-3282","catch_line":"When land and improvements owned separately; how assessed","history":"Code 1950, \u00a7 58-773.1; 1952, c. 229; 1984, c. 675; 1988, c. 280.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-3282\/","refers_to":false,"url":"\/58.1-3282\/","token":"58.1\/III\/32\/7\/58.1-3282","structure":{"1":{"id":"869","name":"Reassessment\/assessment (valuation) Procedure And Practice","identifier":"7","label":"article","url":"\/58.1\/III\/32\/7\/"},"2":{"id":"632","name":"Real Property Tax","identifier":"32","label":"chapter","url":"\/58.1\/III\/32\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":[{"id":"766984","section_number":"33.2-2000","catch_line":"Definitions","url":"\/33.2-2000\/"},{"id":"778202","section_number":"33.2-2100","catch_line":"Definitions","url":"\/33.2-2100\/"},{"id":"779272","section_number":"33.2-2700","catch_line":"Definitions","url":"\/33.2-2700\/"},{"id":"779974","section_number":"58.1-3916","catch_line":"Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc","url":"\/58.1-3916\/"}],"edition_id":"11","section_id":"781167","structure_id":"869","full_text":"When a public service corporation or a political subdivision of the Commonwealth does not own both a tract, piece or parcel of land and the improvements thereon, including leasehold improvements owned by the lessee which are to be removed by the lessee at the end of the lease term, the land and such improvements may be assessed separately.","text":{"0":{"id":"2519581","text":"When a public service corporation or a political subdivision of the Commonwealth does not own both a tract, piece or parcel of land and the improvements thereon, including leasehold improvements owned by the lessee which are to be removed by the lessee at the end of the lease term, the land and such improvements may be assessed separately.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"869","name":"Reassessment\/assessment (valuation) Procedure And Practice","identifier":"7","label":"article","url":"\/58.1\/III\/32\/7\/"},"2":{"id":"632","name":"Real Property Tax","identifier":"32","label":"chapter","url":"\/58.1\/III\/32\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"787795","structure_id":"869","section_number":"58.1-3280","catch_line":"Assessment of values","url":"\/58.1-3280\/","token":"58.1\/III\/32\/7\/58.1-3280"},"1":{"id":"768054","structure_id":"869","section_number":"58.1-3281","catch_line":"When commissioner of the revenue to ascertain ownership of real estate; tax year","url":"\/58.1-3281\/","token":"58.1\/III\/32\/7\/58.1-3281"},"2":{"id":"781167","structure_id":"869","section_number":"58.1-3282","catch_line":"When land and improvements owned separately; how assessed","url":"\/58.1-3282\/","token":"58.1\/III\/32\/7\/58.1-3282"},"3":{"id":"785074","structure_id":"869","section_number":"58.1-3283","catch_line":"Assessment of airspace owned separately from subjacent land surface","url":"\/58.1-3283\/","token":"58.1\/III\/32\/7\/58.1-3283"},"4":{"id":"770960","structure_id":"869","section_number":"58.1-3284","catch_line":"Assessment of standing timber trees owned by person who owns land surface; when owned separately","url":"\/58.1-3284\/","token":"58.1\/III\/32\/7\/58.1-3284"},"5":{"id":"795008","structure_id":"869","section_number":"58.1-3284.1","catch_line":"Assessment of lots and open spaces in certain planned development subdivisions","url":"\/58.1-3284.1\/","token":"58.1\/III\/32\/7\/58.1-3284.1"},"6":{"id":"792375","structure_id":"869","section_number":"58.1-3284.2","catch_line":"Reassessment of residential property containing defective drywall","url":"\/58.1-3284.2\/","token":"58.1\/III\/32\/7\/58.1-3284.2"},"7":{"id":"782112","structure_id":"869","section_number":"58.1-3284.3","catch_line":"Wetlands to be specially and separately assessed","url":"\/58.1-3284.3\/","token":"58.1\/III\/32\/7\/58.1-3284.3"},"8":{"id":"777013","structure_id":"869","section_number":"58.1-3285","catch_line":"Assessment and reassessment of lots when subdivided or rezoned","url":"\/58.1-3285\/","token":"58.1\/III\/32\/7\/58.1-3285"},"9":{"id":"783007","structure_id":"869","section_number":"58.1-3286","catch_line":"Mineral lands to be specially and separately assessed; severance tax","url":"\/58.1-3286\/","token":"58.1\/III\/32\/7\/58.1-3286"},"10":{"id":"774089","structure_id":"869","section_number":"58.1-3287","catch_line":"Mineral lands and minerals to be included in general reassessment of real estate","url":"\/58.1-3287\/","token":"58.1\/III\/32\/7\/58.1-3287"},"11":{"id":"776711","structure_id":"869","section_number":"58.1-3288","catch_line":"Assessment in name of \"unknown owner.\"","url":"\/58.1-3288\/","token":"58.1\/III\/32\/7\/58.1-3288"},"12":{"id":"794592","structure_id":"869","section_number":"58.1-3289","catch_line":"Repealed","url":"\/58.1-3289\/","token":"58.1\/III\/32\/7\/58.1-3289"},"13":{"id":"772095","structure_id":"869","section_number":"58.1-3290","catch_line":"How land divided among several owners to be assessed","url":"\/58.1-3290\/","token":"58.1\/III\/32\/7\/58.1-3290"},"14":{"id":"793602","structure_id":"869","section_number":"58.1-3291","catch_line":"Valuation of repairs, additions and new buildings","url":"\/58.1-3291\/","token":"58.1\/III\/32\/7\/58.1-3291"},"15":{"id":"794798","structure_id":"869","section_number":"58.1-3292","catch_line":"Assessment of new buildings substantially completed, etc.; extension of time for paying assessment","url":"\/58.1-3292\/","token":"58.1\/III\/32\/7\/58.1-3292"},"16":{"id":"771329","structure_id":"869","section_number":"58.1-3292.1","catch_line":"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","url":"\/58.1-3292.1\/","token":"58.1\/III\/32\/7\/58.1-3292.1"},"17":{"id":"785666","structure_id":"869","section_number":"58.1-3293","catch_line":"Building, etc., when damaged or destroyed, value to be reduced","url":"\/58.1-3293\/","token":"58.1\/III\/32\/7\/58.1-3293"},"18":{"id":"787285","structure_id":"869","section_number":"58.1-3294","catch_line":"Reports of income data by owners of income-producing realty; certification; confidentiality","url":"\/58.1-3294\/","token":"58.1\/III\/32\/7\/58.1-3294"},"19":{"id":"778511","structure_id":"869","section_number":"58.1-3295","catch_line":"Assessment of real property; affordable housing","url":"\/58.1-3295\/","token":"58.1\/III\/32\/7\/58.1-3295"},"20":{"id":"765673","structure_id":"869","section_number":"58.1-3295.1","catch_line":"Assessment of real property; residential rental apartments","url":"\/58.1-3295.1\/","token":"58.1\/III\/32\/7\/58.1-3295.1"}},"previous_section":{"id":"768054","structure_id":"869","section_number":"58.1-3281","catch_line":"When commissioner of the revenue to ascertain ownership of real estate; tax year","url":"\/58.1-3281\/","token":"58.1\/III\/32\/7\/58.1-3281"},"next_section":{"id":"785074","structure_id":"869","section_number":"58.1-3283","catch_line":"Assessment of airspace owned separately from subjacent land surface","url":"\/58.1-3283\/","token":"58.1\/III\/32\/7\/58.1-3283"},"references":false,"formats":{"txt":"\/58.1-3282.txt","json":"\/58.1-3282.json","xml":"\/58.1-3282.xml"},"dublin_core":{"Title":"When land and improvements owned separately; how assessed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3282","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nWHEN LAND AND IMPROVEMENTS OWNED SEPARATELY; HOW ASSESSED (\u00a7 58.1-3282)\n\nWhen a public service corporation or a political subdivision of the Commonwealth\ndoes not own both a tract, piece or parcel of land and the improvements thereon,\nincluding leasehold improvements owned by the lessee which are to be removed by\nthe lessee at the end of the lease term, the land and such improvements may be\nassessed separately.\n\nHISTORY: Code 1950, \u00a7 58-773.1; 1952, c. 229; 1984, c. 675; 1988, c. 280."}