{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3389.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3389.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3389.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3389.html"}],"law_id":371786,"edition_id":2,"section_id":371786,"structure_id":52919,"section_number":"58.1-3389","catch_line":"Article not applicable to real estate assessable by Corporation Commission or Department","history":"Code 1950, \u00a7 58-915; 1983, cc. 304, 570; 1984, c. 675.","full_text":"This article shall not apply to any real estate which is assessable under the law by the State Corporation Commission or the Department of Taxation.\n\n","order_by":null,"text":{"0":{"id":1386182,"text":"This article shall not apply to any real estate which is assessable under the law by the State Corporation Commission or the Department of Taxation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52919,"edition_id":2,"name":"Boards of Equalization","identifier":"14","label":"article","depth":4,"order_by":22,"parent_id":52897,"metadata":{"child_laws":21,"child_structures":0},"date_created":"2026-08-02 03:08:03","date_modified":"2026-08-02 12:36:12","permalink":{"id":1484009,"object_type":"structure","relational_id":52919,"identifier":"14","token":"58.1\/III\/32\/14","url":"\/58.1\/III\/32\/14\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52897,"edition_id":2,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":3,"parent_id":52890,"metadata":{"child_laws":192,"child_structures":21},"date_created":"2026-08-02 03:07:37","date_modified":"2026-08-02 12:36:09","permalink":{"id":1483889,"object_type":"structure","relational_id":52897,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371765,"structure_id":52919,"section_number":"58.1-3370","catch_line":"Appointment","url":"\/58.1-3370\/","token":"58.1\/III\/32\/14\/58.1-3370","metadata":false},{"id":371766,"structure_id":52919,"section_number":"58.1-3371","catch_line":"Appointment in counties with county executive or county manager form of government","url":"\/58.1-3371\/","token":"58.1\/III\/32\/14\/58.1-3371","metadata":false},{"id":371767,"structure_id":52919,"section_number":"58.1-3372","catch_line":"Repealed","url":"\/58.1-3372\/","token":"58.1\/III\/32\/14\/58.1-3372","metadata":false},{"id":371769,"structure_id":52919,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","url":"\/58.1-3373\/","token":"58.1\/III\/32\/14\/58.1-3373","metadata":false},{"id":371768,"structure_id":52919,"section_number":"58.1-3373.1","catch_line":"City may elect to provide for board of equalization","url":"\/58.1-3373.1\/","token":"58.1\/III\/32\/14\/58.1-3373.1","metadata":false},{"id":371770,"structure_id":52919,"section_number":"58.1-3374","catch_line":"Qualifications of members; 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notice required before increase made","url":"\/58.1-3381\/","token":"58.1\/III\/32\/14\/58.1-3381","metadata":false},{"id":371779,"structure_id":52919,"section_number":"58.1-3382","catch_line":"Appeal","url":"\/58.1-3382\/","token":"58.1\/III\/32\/14\/58.1-3382","metadata":false},{"id":371780,"structure_id":52919,"section_number":"58.1-3383","catch_line":"Omitted real estate and duplicate assessments","url":"\/58.1-3383\/","token":"58.1\/III\/32\/14\/58.1-3383","metadata":false},{"id":371781,"structure_id":52919,"section_number":"58.1-3384","catch_line":"Minutes and copies of orders","url":"\/58.1-3384\/","token":"58.1\/III\/32\/14\/58.1-3384","metadata":false},{"id":371782,"structure_id":52919,"section_number":"58.1-3385","catch_line":"Commissioner to make changes ordered; when order exonerates taxpayer","url":"\/58.1-3385\/","token":"58.1\/III\/32\/14\/58.1-3385","metadata":false},{"id":371783,"structure_id":52919,"section_number":"58.1-3386","catch_line":"Power of boards to send for persons and papers","url":"\/58.1-3386\/","token":"58.1\/III\/32\/14\/58.1-3386","metadata":false},{"id":371784,"structure_id":52919,"section_number":"58.1-3387","catch_line":"Penalty for failure to obey summons","url":"\/58.1-3387\/","token":"58.1\/III\/32\/14\/58.1-3387","metadata":false},{"id":371785,"structure_id":52919,"section_number":"58.1-3388","catch_line":"In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made","url":"\/58.1-3388\/","token":"58.1\/III\/32\/14\/58.1-3388","metadata":false},{"id":371786,"structure_id":52919,"section_number":"58.1-3389","catch_line":"Article not applicable to real estate assessable by Corporation Commission or Department","url":"\/58.1-3389\/","token":"58.1\/III\/32\/14\/58.1-3389","metadata":false}],"previous_section":{"id":371785,"structure_id":52919,"section_number":"58.1-3388","catch_line":"In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made","url":"\/58.1-3388\/","token":"58.1\/III\/32\/14\/58.1-3388","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3389\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1983, chapters 304 and 570; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1484091,"object_type":"law","relational_id":371786,"identifier":"58.1-3389","token":"58.1\/III\/32\/14\/58.1-3389","url":"\/58.1-3389\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3389\/","token":"58.1\/III\/32\/14\/58.1-3389","dublin_core":{"Title":"Article not applicable to real estate assessable by Corporation Commission or Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3389","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>This article shall not apply to any real estate which is assessable under the <span class=\"dictionary\">law<\/span> by the State Corporation Commission or the <span class=\"dictionary\">Department<\/span> of Taxation.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nARTICLE NOT APPLICABLE TO REAL ESTATE ASSESSABLE BY CORPORATION COMMISSION OR\nDEPARTMENT (\u00a7 58.1-3389)\n\nThis article shall not apply to any real estate which is assessable under the\nlaw by the State Corporation Commission or the Department of Taxation.\n\nHISTORY: Code 1950, \u00a7 58-915; 1983, cc. 304, 570; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}