Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3351
How assessed value changed; improvements; correction by court or board of equalization
The value of real estate as ascertained at a general reassessment and the ascertained value of new grants which may hereafter be entered and assessed shall only be changed to allow the addition of the value of improvements, or a total or partial deduction of the value of such improvements or an addition to or total or partial deduction from the value of the real estate caused by any easement affecting the real estate, except so far as the same are directed to be corrected by a court of competent jurisdiction or by the local board of equalization in the exercise of powers expressly conferred by law. Routine maintenance shall not be considered as improvements.
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Nearby sections (25 sections)
- 58.1-3320 · Taxes to be extended on basis of assessment
- 58.1-3321 · Effect on rate when assessment results in tax increase;…
- 58.1-3330 · Notice of change in assessment
- 58.1-3331 · Public disclosure of certain assessment records
- 58.1-3332 · Property appraisal cards or sheets
- 58.1-3340 · Lien on real estate for taxes and levies assessed thereon;…
- 58.1-3341 · Liens for taxes delinquent twenty years or more released;…
- 58.1-3342 · Assessment upon owner's death; liability of personalty for…
- 58.1-3343 · Effect of lien on certain real estate jointly owned
- 58.1-3344 · Taxes a lien on fee simple estate, not merely on interest…
- 58.1-3345 · Tax liens on timber in certain counties
- 58.1-3350 · Review of assessment
- 58.1-3351 · How assessed value changed; improvements; correction by…
- 58.1-3352 · When lands in one place are assessed in another; how error…
- 58.1-3353 · Assessment not invalid unless rights prejudiced by error
- 58.1-3354 · Change when easement acquired
- 58.1-3355 · Notice to State Corporation Commission and Department of…
- 58.1-3360 · Credit on current year's taxes when land acquired by United…
- 58.1-3360.1 · Clerk to furnish certificate of land acquired; contents…
- 58.1-3360.2 · Proration by court; effect on interest and penalties
- 58.1-3361 · Clerk to furnish lists of such lands
- 58.1-3362 · Refund of taxes paid; effect on penalties and interest
- 58.1-3363 · Recovery of taxes paid while contesting condemnation
- 58.1-3370 · Appointment
- 58.1-3371 · Appointment in counties with county executive or county…