{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/36-158.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/36-158.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/36-158.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/36-158.html"}],"law_id":76636,"edition_id":1,"section_id":76636,"structure_id":14292,"section_number":"36-158","catch_line":"Definitions","history":"2000, cc. 789, 795.","full_text":"As used in this chapter:\n\t\t“Based assessed value” means the assessed value of real estate within a housing revitalization zone as shown upon the records of the local assessing officer on January 1 of the year preceding the date of the designation of such zone.\n\t\t“Business firm” means any corporation, partnership, electing small business (Subchapter S) corporation, limited liability company, or sole proprietorship authorized to do business in the Commonwealth and subject to tax imposed under Articles 2 (\u00a7 58.1-320 et seq.) and 10 (\u00a7 58.1-400 et seq.) of Chapter 3, Chapter 12 (\u00a7 58.1-1200 et seq.), Article 1 (\u00a7 58.1-2500 et seq.) of Chapter 25, or Article 2 (\u00a7 58.1-2620 et seq.) of Chapter 26 of Title 58.1.\n\t\t“Department” means the Department of Housing and Community Development.\n\t\t“Fund” means the Housing Revitalization Zone Fund.\n\t\t“Housing revitalization zone” means an area declared by the Governor to be eligible for the benefits of this chapter.\n\t\t“Housing unit” means any building, structure, or portion thereof, which is occupied as, or intended for occupancy as, a residence by one or more families.\n\t\t“Local zone administrator” means the chief executive of the county, city, or town in which a housing revitalization zone is located, or his designee.\n\t\t“Planning district” means a contiguous area within the boundaries established by the Department of Housing and Community Development.\n\t\t“Qualified business firm” means a business firm designated as a qualified business firm by the Department pursuant to \u00a7 36-165.\n\t\t“Qualified owner occupant” means the owner of a housing unit who also uses the housing unit as the owner’s residence, and who is designated as a qualified owner occupant pursuant to \u00a7 36-165.","order_by":null,"text":{"0":{"id":275119,"text":"As used in this chapter:\n\t\t“Based assessed value” means the assessed value of real estate within a housing revitalization zone as shown upon the records of the local assessing officer on January 1 of the year preceding the date of the designation of such zone.\n\t\t“Business firm” means any corporation, partnership, electing small business (Subchapter S) corporation, limited liability company, or sole proprietorship authorized to do business in the Commonwealth and subject to tax imposed under Articles 2 (\u00a7 58.1-320 et seq.) and 10 (\u00a7 58.1-400 et seq.) of Chapter 3, Chapter 12 (\u00a7 58.1-1200 et seq.), Article 1 (\u00a7 58.1-2500 et seq.) of Chapter 25, or Article 2 (\u00a7 58.1-2620 et seq.) of Chapter 26 of Title 58.1.\n\t\t“Department” means the Department of Housing and Community Development.\n\t\t“Fund” means the Housing Revitalization Zone Fund.\n\t\t“Housing revitalization zone” means an area declared by the Governor to be eligible for the benefits of this chapter.\n\t\t“Housing unit” means any building, structure, or portion thereof, which is occupied as, or intended for occupancy as, a residence by one or more families.\n\t\t“Local zone administrator” means the chief executive of the county, city, or town in which a housing revitalization zone is located, or his designee.\n\t\t“Planning district” means a contiguous area within the boundaries established by the Department of Housing and Community Development.\n\t\t“Qualified business firm” means a business firm designated as a qualified business firm by the Department pursuant to \u00a7 36-165.\n\t\t“Qualified owner occupant” means the owner of a housing unit who also uses the housing unit as the owner’s residence, and who is designated as a qualified owner occupant pursuant to \u00a7 36-165.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14292,"edition_id":1,"name":"Housing Revitalization Zone Act","identifier":"11","label":"chapter","depth":2,"order_by":1,"parent_id":12779,"metadata":{},"date_created":"2026-06-26 03:47:37","date_modified":"2026-06-26 03:47:37","permalink":{"id":208853,"object_type":"structure","relational_id":14292,"identifier":"11","token":"36\/11","url":"\/36\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12779,"edition_id":1,"name":"Housing","identifier":"36","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:52","date_modified":"2026-06-26 03:43:52","permalink":{"id":208257,"object_type":"structure","relational_id":12779,"identifier":"36","token":"36","url":"\/36\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72107,"structure_id":14292,"section_number":"36-157","catch_line":"Short title","url":"\/36-157\/","token":"36\/11\/36-157","metadata":false},{"id":76636,"structure_id":14292,"section_number":"36-158","catch_line":"Definitions","url":"\/36-158\/","token":"36\/11\/36-158","metadata":false},{"id":77604,"structure_id":14292,"section_number":"36-159","catch_line":"Administration","url":"\/36-159\/","token":"36\/11\/36-159","metadata":false},{"id":67836,"structure_id":14292,"section_number":"36-160","catch_line":"Housing revitalization zone designation","url":"\/36-160\/","token":"36\/11\/36-160","metadata":false},{"id":60214,"structure_id":14292,"section_number":"36-161","catch_line":"Expansion of housing revitalization zones","url":"\/36-161\/","token":"36\/11\/36-161","metadata":false},{"id":55563,"structure_id":14292,"section_number":"36-162","catch_line":"Application review","url":"\/36-162\/","token":"36\/11\/36-162","metadata":false},{"id":68705,"structure_id":14292,"section_number":"36-163","catch_line":"Sale of public land","url":"\/36-163\/","token":"36\/11\/36-163","metadata":false},{"id":68002,"structure_id":14292,"section_number":"36-164","catch_line":"Rules and regulations","url":"\/36-164\/","token":"36\/11\/36-164","metadata":false},{"id":82521,"structure_id":14292,"section_number":"36-165","catch_line":"Eligibility","url":"\/36-165\/","token":"36\/11\/36-165","metadata":false},{"id":85812,"structure_id":14292,"section_number":"36-166","catch_line":"Housing revitalization zone grants","url":"\/36-166\/","token":"36\/11\/36-166","metadata":false},{"id":84762,"structure_id":14292,"section_number":"36-167","catch_line":"Housing Revitalization Zone Fund established","url":"\/36-167\/","token":"36\/11\/36-167","metadata":false},{"id":68402,"structure_id":14292,"section_number":"36-168","catch_line":"Local incentives","url":"\/36-168\/","token":"36\/11\/36-168","metadata":false},{"id":87457,"structure_id":14292,"section_number":"36-169","catch_line":"Review and termination of housing revitalization zone","url":"\/36-169\/","token":"36\/11\/36-169","metadata":false},{"id":66991,"structure_id":14292,"section_number":"36-170","catch_line":"Incremental revenues appropriated to housing revitalization zone","url":"\/36-170\/","token":"36\/11\/36-170","metadata":false}],"previous_section":{"id":72107,"structure_id":14292,"section_number":"36-157","catch_line":"Short 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This law was first created in 2000. The record of its establishment is cataloged in chapters 789<\/a> and 795<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":82521,"section_number":"36-165","catch_line":"Eligibility","order_by":null,"url":"\/36-165\/"},{"id":54678,"section_number":"58.1-1200","catch_line":"Title","order_by":null,"url":"\/58.1-1200\/"},{"id":56221,"section_number":"58.1-2500","catch_line":"Definitions","order_by":null,"url":"\/58.1-2500\/"},{"id":54193,"section_number":"58.1-2620","catch_line":"Basis of tax","order_by":null,"url":"\/58.1-2620\/"},{"id":62270,"section_number":"58.1-320","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-320\/"},{"id":60955,"section_number":"58.1-400","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-400\/"}],"permalink":{"id":208859,"object_type":"law","relational_id":76636,"identifier":"36-158","token":"36\/11\/36-158","url":"\/36-158\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/36-158\/","token":"36\/11\/36-158","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 36-158","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter:\n\t\t“Based assessed value<\/span>” means the assessed value of real estate within a housing revitalization zone<\/span> as shown upon the records of the local assessing officer on January 1 of the year preceding the date of the designation of such zone.\n\t\t“Business firm” means any corporation, partnership, electing small business (Subchapter S) corporation, limited liability company, or sole proprietorship authorized to do business in the Commonwealth and subject to tax imposed under Articles 2 (\u00a7 58.1-320<\/a> et seq.) and 10 (\u00a7 58.1-400<\/a> et seq.) of Chapter 3, Chapter 12 (\u00a7 58.1-1200<\/a> et seq.), Article 1 (\u00a7 58.1-2500<\/a> et seq.) of Chapter 25, or Article 2 (\u00a7 58.1-2620<\/a> et seq.) of Chapter 26 of Title 58.1.\n\t\t“Department<\/span>” means the Department<\/span> of Housing and Community Development.\n\t\t“Fund<\/span>” means the Housing Revitalization Zone<\/span> Fund<\/span>.\n\t\t“Housing revitalization zone<\/span>” means an area declared by the Governor to be eligible for the benefits of this chapter.\n\t\t“Housing unit<\/span>” means any building, structure, or portion thereof, which is occupied as, or intended for occupancy as, a residence by one or more families.\n\t\t“Local zone administrator<\/span>” means the chief executive of the county, city, or town in which a housing revitalization zone<\/span> is located, or his designee.\n\t\t“Planning district<\/span>” means a contiguous area within the boundaries established by the Department<\/span> of Housing and Community Development.\n\t\t“Qualified business firm<\/span>” means a business firm designated as a qualified business firm<\/span> by the Department<\/span> pursuant to \u00a7 36-165<\/a>.\n\t\t“Qualified owner occupant<\/span>” means the owner of a housing unit<\/span> who also uses the housing unit<\/span> as the owner’s residence, and who is designated as a qualified owner occupant<\/span> pursuant to \u00a7 36-165<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 36-158)\n\nAs used in this chapter:\n\t\t“Based assessed value” means the assessed value of real estate\nwithin a housing revitalization zone as shown upon the records of the local\nassessing officer on January 1 of the year preceding the date of the designation\nof such zone.\n\t\t“Business firm” means any corporation, partnership, electing small\nbusiness (Subchapter S) corporation, limited liability company, or sole\nproprietorship authorized to do business in the Commonwealth and subject to tax\nimposed under Articles 2 (\u00a7 58.1-320 et seq.) and 10 (\u00a7 58.1-400 et seq.) of\nChapter 3, Chapter 12 (\u00a7 58.1-1200 et seq.), Article 1 (\u00a7 58.1-2500 et seq.)\nof Chapter 25, or Article 2 (\u00a7 58.1-2620 et seq.) of Chapter 26 of Title 58.1.\n\t\t“Department” means the Department of Housing and Community\nDevelopment.\n\t\t“Fund” means the Housing Revitalization Zone Fund.\n\t\t“Housing revitalization zone” means an area declared by the\nGovernor to be eligible for the benefits of this chapter.\n\t\t“Housing unit” means any building, structure, or portion thereof,\nwhich is occupied as, or intended for occupancy as, a residence by one or more\nfamilies.\n\t\t“Local zone administrator” means the chief executive of the\ncounty, city, or town in which a housing revitalization zone is located, or his\ndesignee.\n\t\t“Planning district” means a contiguous area within the boundaries\nestablished by the Department of Housing and Community Development.\n\t\t“Qualified business firm” means a business firm designated as a\nqualified business firm by the Department pursuant to \u00a7 36-165.\n\t\t“Qualified owner occupant” means the owner of a housing unit who\nalso uses the housing unit as the owner’s residence, and who is designated\nas a qualified owner occupant pursuant to \u00a7 36-165.\n\nHISTORY: 2000, cc. 789, 795.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}