{"data":{"id":"us-va/va.-code-58.1-3291","jurisdiction":"us-va","citation":"Va. Code § 58.1-3291","heading":"Valuation of repairs, additions and new buildings","body":"Any building and enclosure which may have been increased in value to $500 or upwards, by repairs or additions thereto, shall be assessed in the same manner as if they were new.New buildings shall be assessed, whether entirely finished or not, at their actual value at the time of assessment.Code 1950, §§ 58-811, 58-812; 1974, c. 133; 1983, c. 161; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 32. REAL PROPERTY TAX","Article 7. REASSESSMENT/ASSESSMENT (VALUATION) PROCEDURE AND PRACTICE"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3291/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"806db7d80cbc365f2db03ee1e7d115f868bacbf67d45e892e0385131835e415a","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3290","next":"us-va/va.-code-58.1-3292"},"notice":"GroundRules: Original legal text. Not legal advice."}