39 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-3400 Service charge on certain real property
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Notwithstanding the provisions of Chapter 36 (§ 58.1-3600 et seq.) of this title relating to the exemption of property from taxation, the governing body of any county, city or town is authorized to impose and collect a service charge upon the owners of all real estate situated wi…
Va. Code Ann. § 58.1-3401 Valuation of property; calculation of service charge
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A. The service charge authorized in § 58.1-3400 shall be based on the assessed value of the tax exempt real estate and the amount which the county, city or town expended, in the year preceding the year in which such charge is assessed, for the purpose of furnishing police and fir…
Va. Code Ann. § 58.1-3402 Exemptions from service charge
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A. Buildings with land they actually occupy, together with additional adjacent land reasonably necessary for the convenient use of any such building, located within any county, city or town imposing the service charge pursuant to § 58.1-3400 shall be exempt from such service char…
Va. Code Ann. § 58.1-3403 Property owned by the Commonwealth
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A. Notwithstanding the provisions of § 58.1-3400, a service charge may be levied on real property owned by the Commonwealth if the value of all such property located within a county, city or town exceeds three percent of the value of all real property located within such county, …