Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-3620: Properties inundated by water

Where this section sits in the code

Title 58.1. TAXATION
Subtitle III. LOCAL TAXES
Chapter 36. TAX EXEMPT PROPERTY
Article 3. PROPERTY EXEMPTED BY CLASSIFICATION ON AND AFTER JULY 1, 1971

The governing body of any county, city or town may provide for the special assessment and valuation for purposes of taxation of all real property within its jurisdiction which is encumbered by a recorded perpetual easement permitting the inundation of such property by water.Code 1950, § 58-12.79; 1977, c. 479; 1978, c. 848; 1984, c. 675.

Collected 2026-09-04T15:17:44Z. Source file · JSON

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