CODE OF VIRGINIA

PROPERTIES INUNDATED BY WATER (§ 58.1-3620)

The governing body of any county, city or town may provide for the special
assessment and valuation for purposes of taxation of all real property within
its jurisdiction which is encumbered by a recorded perpetual easement permitting
the inundation of such property by water.

HISTORY: Code 1950, § 58-12.79; 1977, c. 479; 1978, c. 848; 1984, c. 675.