{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2609.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2609.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2609.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2609.html"}],"law_id":72445,"edition_id":1,"section_id":72445,"structure_id":15600,"section_number":"58.1-2609","catch_line":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","history":"Code 1950, \u00a7 58-514.2:3; 1979, c. 160; 1984, c. 675; 1999, c. 971.","full_text":"Whenever land and noncarrier and nonutility improvements of public service corporations and other persons with property assessed pursuant to this chapter are appraised for local taxation by comparison to the appraised values placed by local assessors on similar properties in the taxing district, they shall be assessed by application of the local stated ratio of assessments to appraisals, and taxed at the rate applicable to other real property in the taxing district. Such property is hereby defined as a separate item of taxation for such purpose and shall be identified as a separate class of property for local taxation.","order_by":null,"text":{"0":{"id":260958,"text":"Whenever land and noncarrier and nonutility improvements of public service corporations and other persons with property assessed pursuant to this chapter are appraised for local taxation by comparison to the appraised values placed by local assessors on similar properties in the taxing district, they shall be assessed by application of the local stated ratio of assessments to appraisals, and taxed at the rate applicable to other real property in the taxing district. Such property is hereby defined as a separate item of taxation for such purpose and shall be identified as a separate class of property for local taxation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15600,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 03:56:43","date_modified":"2026-06-26 03:56:43","permalink":{"id":256059,"object_type":"structure","relational_id":15600,"identifier":"1","token":"58.1\/II\/26\/1","url":"\/58.1\/II\/26\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85862,"structure_id":15600,"section_number":"58.1-2600","catch_line":"Definitions","url":"\/58.1-2600\/","token":"58.1\/II\/26\/1\/58.1-2600","metadata":false},{"id":59536,"structure_id":15600,"section_number":"58.1-2601","catch_line":"Boundaries of certain political units to be furnished company, Commission and Department","url":"\/58.1-2601\/","token":"58.1\/II\/26\/1\/58.1-2601","metadata":false},{"id":66175,"structure_id":15600,"section_number":"58.1-2602","catch_line":"Local authorities to examine assessments and inform Department or Commission whether correct","url":"\/58.1-2602\/","token":"58.1\/II\/26\/1\/58.1-2602","metadata":false},{"id":85920,"structure_id":15600,"section_number":"58.1-2603","catch_line":"Local levies to be extended by commissioners of the revenue; copies; forms","url":"\/58.1-2603\/","token":"58.1\/II\/26\/1\/58.1-2603","metadata":false},{"id":64358,"structure_id":15600,"section_number":"58.1-2604","catch_line":"Assessed valuation","url":"\/58.1-2604\/","token":"58.1\/II\/26\/1\/58.1-2604","metadata":false},{"id":75218,"structure_id":15600,"section_number":"58.1-2605","catch_line":"Repealed","url":"\/58.1-2605\/","token":"58.1\/II\/26\/1\/58.1-2605","metadata":false},{"id":81669,"structure_id":15600,"section_number":"58.1-2606","catch_line":"Local taxation of real and tangible personal property of public service corporations; other persons","url":"\/58.1-2606\/","token":"58.1\/II\/26\/1\/58.1-2606","metadata":false},{"id":80994,"structure_id":15600,"section_number":"58.1-2606.1","catch_line":"Local taxation for solar photovoltaic projects five megawatts or less","url":"\/58.1-2606.1\/","token":"58.1\/II\/26\/1\/58.1-2606.1","metadata":false},{"id":70665,"structure_id":15600,"section_number":"58.1-2607","catch_line":"Local taxation of real and tangible personal property of railroads","url":"\/58.1-2607\/","token":"58.1\/II\/26\/1\/58.1-2607","metadata":false},{"id":84464,"structure_id":15600,"section_number":"58.1-2608","catch_line":"State taxation of railroads, telecommunications companies","url":"\/58.1-2608\/","token":"58.1\/II\/26\/1\/58.1-2608","metadata":false},{"id":72445,"structure_id":15600,"section_number":"58.1-2609","catch_line":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","url":"\/58.1-2609\/","token":"58.1\/II\/26\/1\/58.1-2609","metadata":false},{"id":81768,"structure_id":15600,"section_number":"58.1-2610","catch_line":"Penalty for failure to file timely report","url":"\/58.1-2610\/","token":"58.1\/II\/26\/1\/58.1-2610","metadata":false},{"id":79633,"structure_id":15600,"section_number":"58.1-2611","catch_line":"Penalty for failure to pay tax","url":"\/58.1-2611\/","token":"58.1\/II\/26\/1\/58.1-2611","metadata":false},{"id":66810,"structure_id":15600,"section_number":"58.1-2612","catch_line":"Lien of taxes","url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612","metadata":false}],"previous_section":{"id":84464,"structure_id":15600,"section_number":"58.1-2608","catch_line":"State taxation of railroads, telecommunications companies","url":"\/58.1-2608\/","token":"58.1\/II\/26\/1\/58.1-2608","metadata":false},"next_section":{"id":81768,"structure_id":15600,"section_number":"58.1-2610","catch_line":"Penalty for failure to file timely report","url":"\/58.1-2610\/","token":"58.1\/II\/26\/1\/58.1-2610","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2609\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1979, chapter 160; in 1984, chapter 675; in 1999, chapter 971<\/a>.<\/p>","references":[{"id":64358,"section_number":"58.1-2604","catch_line":"Assessed valuation","order_by":null,"url":"\/58.1-2604\/"}],"refers_to":false,"permalink":{"id":256101,"object_type":"law","relational_id":72445,"identifier":"58.1-2609","token":"58.1\/II\/26\/1\/58.1-2609","url":"\/58.1-2609\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2609\/","token":"58.1\/II\/26\/1\/58.1-2609","dublin_core":{"Title":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2609","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Whenever land and noncarrier and nonutility improvements of public service corporations and other persons with property assessed pursuant to this chapter are appraised for local taxation by comparison to the appraised values placed by local assessors on similar properties in the taxing district, they shall be assessed by application of the local stated ratio of assessments to appraisals, and taxed at the rate applicable to other real property in the taxing district. Such property is hereby defined as a separate item of taxation for such purpose and shall be identified as a separate class of property for local taxation.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOCAL TAXATION OF LAND AND NONUTILITY AND NONCARRIER IMPROVEMENTS OF PUBLIC\nSERVICE CORPORATIONS; OTHER PERSONS (\u00a7 58.1-2609)\n\nWhenever land and noncarrier and nonutility improvements of public service\ncorporations and other persons with property assessed pursuant to this chapter\nare appraised for local taxation by comparison to the appraised values placed by\nlocal assessors on similar properties in the taxing district, they shall be\nassessed by application of the local stated ratio of assessments to appraisals,\nand taxed at the rate applicable to other real property in the taxing district.\nSuch property is hereby defined as a separate item of taxation for such purpose\nand shall be identified as a separate class of property for local taxation.\n\nHISTORY: Code 1950, \u00a7 58-514.2:3; 1979, c. 160; 1984, c. 675; 1999, c. 971.","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}}