{"law_id":"785666","section_number":"58.1-3293","catch_line":"Building, etc., when damaged or destroyed, value to be reduced","history":"Code 1950, \u00a7 58-813; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-3293\/","refers_to":false,"url":"\/58.1-3293\/","token":"58.1\/III\/32\/7\/58.1-3293","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":"780338","section_number":"58.1-3222","catch_line":"Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings","url":"\/58.1-3222\/"},{"id":"794798","section_number":"58.1-3292","catch_line":"Assessment of new buildings substantially completed, etc.; extension of time for paying assessment","url":"\/58.1-3292\/"}],"edition_id":"11","section_id":"785666","structure_id":"869","full_text":"When from natural decay or other causes any previously assessed building and enclosure as aforesaid, is either wholly destroyed or reduced in value below $ 100, the commissioner shall deduct from the charge against the owner the value at which such building and enclosure may have been assessed; and if the value of the building has been impaired by violence to the extent of $ 100 or more, the commissioner shall assess the building in its present condition and reduce the charge for the same to the amount so assessed. When any timberland heretofore assessed, the owner of the timber on which is also the owner of the land, is reduced in value to the extent of $ 200 or more by the removal of the timber therefrom, the commissioner shall assess the land in its then present condition and reduce the charge for the same to the amount so assessed.","text":{"0":{"id":"2534243","text":"When from natural decay or other causes any previously assessed building and enclosure as aforesaid, is either wholly destroyed or reduced in value below $ 100, the commissioner shall deduct from the charge against the owner the value at which such building and enclosure may have been assessed; and if the value of the building has been impaired by violence to the extent of $ 100 or more, the commissioner shall assess the building in its present condition and reduce the charge for the same to the amount so assessed. When any timberland heretofore assessed, the owner of the timber on which is also the owner of the land, is reduced in value to the extent of $ 200 or more by the removal of the timber therefrom, the commissioner shall assess the land in its then present condition and reduce the charge for the same to the amount so assessed.","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":"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"},"next_section":{"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"},"references":false,"formats":{"txt":"\/58.1-3293.txt","json":"\/58.1-3293.json","xml":"\/58.1-3293.xml"},"dublin_core":{"Title":"Building, etc., when damaged or destroyed, value to be reduced","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3293","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nBUILDING, ETC., WHEN DAMAGED OR DESTROYED, VALUE TO BE REDUCED (\u00a7 58.1-3293)\n\nWhen from natural decay or other causes any previously assessed building and\nenclosure as aforesaid, is either wholly destroyed or reduced in value below $\n100, the commissioner shall deduct from the charge against the owner the value\nat which such building and enclosure may have been assessed; and if the value of\nthe building has been impaired by violence to the extent of $ 100 or more, the\ncommissioner shall assess the building in its present condition and reduce the\ncharge for the same to the amount so assessed. When any timberland heretofore\nassessed, the owner of the timber on which is also the owner of the land, is\nreduced in value to the extent of $ 200 or more by the removal of the timber\ntherefrom, the commissioner shall assess the land in its then present condition\nand reduce the charge for the same to the amount so assessed.\n\nHISTORY: Code 1950, \u00a7 58-813; 1984, c. 675."}