Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3354
Change when easement acquired
In the case of any real estate upon which any easement has been acquired for the installation of public service, highway or street facilities, and which has not been reassessed by the commissioner of the revenue on request of the landowner as provided in § 58.1-3351, the owner thereof may apply for relief to the circuit court of such county or any city court of record wherein such property is located. If the governing body of any county is of the opinion that any real estate therein is assessed at less than its fair market value, it shall direct the attorney for the Commonwealth to apply to the circuit court of such county to have the assessment corrected. Proceedings upon any such application shall be as provided in §§ 58.1-3984 to 58.1-3989 and the court shall enter such order with respect to the assessment as is just and proper.
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Nearby sections (25 sections)
- 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…
- 58.1-3372 · Repealed
- 58.1-3373 · Permanent board of equalization
- 58.1-3373.1 · City may elect to provide for board of equalization