39 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-3221.7 Partial exemption for certain rehabilitated, renovated, or replacement underutilized structures for residential use
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A. For purposes of this section, "qualifying residential conversion" means the conversion of a building and its structural components from retail, commercial, or religious use to residential use wherein: 1. Such building was first placed into service at least 15 years prior to th…
Va. Code Ann. § 58.1-3222 Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings
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The governing body of any county or city may provide for the abatement of levies on buildings which are (i) razed, or (ii) destroyed or damaged by a fortuitous happening beyond the control of the owner. In any county or city wherein assessments are made as provided in § 58.1-3292…
Va. Code Ann. § 58.1-3223 Taxation of life tenant's interest when remainder held by United States
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The life tenant of any property, a remainder interest in which has been acquired by the United States, shall receive a credit on his real estate tax each year for any amount paid to the county, city or town in such years under § 3 of Public Law 94-565 (31 U.S.C. § 1603) on behalf…
Va. Code Ann. § 58.1-3224 Apportionment of city taxes when part of real estate becomes separately owned
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The circuit court of any city in which is situated real estate upon which city taxes have been assessed may, when any part of such real estate has become, since such assessment, the separate property of any of the original owners or of any other person in interest, determine the …