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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>371786</law_id><section_number>58.1-3389</section_number><catch_line>Article not applicable to real estate assessable by Corporation Commission or Department</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="4" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="3" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="22" identifier="14">Boards of Equalization</unit></structure><text>
						<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></text><history>Code 1950, &#xA7; 58-915; 1983, cc. 304, 570; 1984, c. 675.</history><metadata></metadata></law>
