§ 58.1-3282 When land and improvements owned separately; how assessed
When a public service corporation or a political subdivision of the Commonwealth does not own both a tract, piece or parcel of land and the improvements thereon, including leasehold improvements owned by the lessee which are to be removed by the lessee at the end of the lease term, the land and such improvements may be assessed separately.
History
The record of this law’s original creation isn’t available online. It has been modified 3 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1952, chapter 229; in 1984, chapter 675; in 1988, chapter 280.
Code 1950, § 58-773.1; 1952, c. 229; 1984, c. 675; 1988, c. 280.