Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3282
When land and improvements owned separately; how assessed
Official textlaw.lis.virginia.gov
When a public service corporation or a political subdivision of the Commonwealth does not own both a tract, piece or parcel of land and the improvements thereon, including leasehold improvements owned by the lessee which are to be removed by the lessee at the end of the lease term, the land and such improvements may be assessed separately.
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Nearby sections (25 sections)
- 58.1-3261 · Annual assessment of real estate in certain other cities…
- 58.1-3270 · Annual or biennial assessment and equalization by…
- 58.1-3271 · Appointment of board of assessors and real estate appraiser…
- 58.1-3272 · How assessments made by board or assessor
- 58.1-3273 · Reserved
- 58.1-3274 · Establishment of department of real estate assessment;…
- 58.1-3275 · By whom reassessment made in cities and counties
- 58.1-3276 · Qualifications of assessors and appraisers; removal and…
- 58.1-3277 · Forms for general reassessment of real estate in counties,…
- 58.1-3278 · Department to render assistance
- 58.1-3280 · Assessment of values
- 58.1-3281 · When commissioner of the revenue to ascertain ownership of…
- 58.1-3282 · When land and improvements owned separately; how assessed
- 58.1-3283 · Assessment of airspace owned separately from subjacent land…
- 58.1-3284 · Assessment of standing timber trees owned by person who…
- 58.1-3284.1 · Assessment of lots and open spaces in certain planned…
- 58.1-3284.2 · Reassessment of residential property containing defective…
- 58.1-3284.3 · Wetlands to be specially and separately assessed
- 58.1-3285 · Assessment and reassessment of lots when subdivided or…
- 58.1-3286 · Mineral lands to be specially and separately assessed;…
- 58.1-3287 · Mineral lands and minerals to be included in general…
- 58.1-3288 · Assessment in name of "unknown owner."
- 58.1-3289 · Reserved
- 58.1-3290 · How land divided among several owners to be assessed
- 58.1-3291 · Valuation of repairs, additions and new buildings