Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3667
Effective date of property tax exemption for certified property
Except as otherwise explicitly provided under this article, as to any real or personal property, machinery, equipment, facilities, devices, or real estate improvements required to be certified by a state or local certifying authority for tax exemption under this article, once the required certification is made such property shall be deemed exempt as of the date the property is placed in service. Nothing in this section shall be interpreted or construed as extending any limitations period under law for applying for correction of an assessment or otherwise appealing an assessment.
The provisions of this section shall not apply to § 58.1-3664.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3622 · Habitat for Humanity and local affiliates or subsidiaries…
- 58.1-3650 · Post-1971 property exempt from taxation by designation
- 58.1-3651 · Property exempt from taxation by classification or…
- 58.1-3652 · Exempt organization's use of property owned by another
- 58.1-3660 · Certified pollution control equipment and facilities
- 58.1-3660.1 · Certified stormwater management developments and property
- 58.1-3661 · Certified solar energy equipment, facilities, or devices…
- 58.1-3662 · Generating and cogenerating equipment used for energy…
- 58.1-3663 · Partial taxation by one political subdivision of utility…
- 58.1-3664 · Environmental restoration sites
- 58.1-3665 · Partial exemption for erosion control improvements
- 58.1-3666 · Wetlands and riparian buffers; living shorelines
- 58.1-3667 · Effective date of property tax exemption for certified…
- 58.1-3668 · Motor vehicle of a disabled veteran
- 58.1-3700 · License requirement; requiring evidence of payment of…
- 58.1-3700.1 · Definitions
- 58.1-3701 · Department to promulgate guidelines
- 58.1-3702 · Authority of counties, cities and towns
- 58.1-3703 · Counties, cities and towns may impose local license taxes…
- 58.1-3703.1 · Uniform ordinance provisions
- 58.1-3703.2 · Acceptable identification for business licenses
- 58.1-3704 · License tax on merchants in lieu of merchants' capital tax
- 58.1-3705 · License tax shall be uniform
- 58.1-3706 · Limitation on rate of license taxes
- 58.1-3707 · Repealed