Other Exempt Property
This is Article 5 of the Code of Virginia, titled “Other Exempt Property.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 36, titled “Tax Exempt Property.” It’s comprised of the following 9 sections.
- § 58.1-3660
- Certified pollution control equipment and facilities
- § 58.1-3660.1
- Certified stormwater management developments and property
- § 58.1-3661
- Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices
- § 58.1-3662
- Generating and cogenerating equipment used for energy conversion
- § 58.1-3663
- Partial taxation by one political subdivision of utility property owned by another
- § 58.1-3664
- Environmental restoration sites
- § 58.1-3665
- Partial exemption for erosion control improvements
- § 58.1-3666
- Wetlands and riparian buffers; living shorelines
- § 58.1-3667
- Effective date of property tax exemption for certified property