Virginia Decodedhttps://vacode.org37165158.1-3242Taking of real estate assessed under ordinance by right of eminent domain2026TaxationLocal TaxesReal Property TaxSpecial Assessment for Land Preservation

The taking of real estate which is being valued, assessed and taxed under an ordinance adopted pursuant to this article by right of eminent domain shall not subject the real estate so taken to the roll-back taxes herein imposed.

Code 1950, § 58-769.14; 1971, Ex. Sess., c. 172; 1984, c. 675.