Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications

This is Article 3 of the Code of Virginia, titled “Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 32, titled “Real Property Tax.” It’s comprised of the following 17 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
§ 58.1-3222: 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