{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3204.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3204.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3204.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3204.html"}],"law_id":78421,"edition_id":1,"section_id":78421,"structure_id":16476,"section_number":"58.1-3204","catch_line":"Lands acquired from United States, etc., when beneficial ownership held prior to January 1","history":"Code 1950, \u00a7 58-761; 1984, c. 675.","full_text":"All persons or corporations who receive deeds from the United States or its agencies for lands in the Commonwealth of Virginia by virtue of contracts therefor by which the beneficial ownership was held prior to January 1 of that year shall be assessable by the commissioners of the revenue for taxes and levies on such lands for the then current year, as if the deed for the lands had been recorded on or before January 1 of that year.","order_by":null,"text":{"0":{"id":281057,"text":"All persons or corporations who receive deeds from the United States or its agencies for lands in the Commonwealth of Virginia by virtue of contracts therefor by which the beneficial ownership was held prior to January 1 of that year shall be assessable by the commissioners of the revenue for taxes and levies on such lands for the then current year, as if the deed for the lands had been recorded on or before January 1 of that year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16476,"edition_id":1,"name":"Taxable Real Estate","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 04:20:08","date_modified":"2026-06-26 04:20:08","permalink":{"id":256889,"object_type":"structure","relational_id":16476,"identifier":"1","token":"58.1\/III\/32\/1","url":"\/58.1\/III\/32\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":78692,"structure_id":16476,"section_number":"58.1-3200","catch_line":"Real estate subject to local taxation; taxable real estate defined; leaseholds","url":"\/58.1-3200\/","token":"58.1\/III\/32\/1\/58.1-3200","metadata":false},{"id":69402,"structure_id":16476,"section_number":"58.1-3201","catch_line":"What real estate to be taxed; amount of assessment; public service corporation property","url":"\/58.1-3201\/","token":"58.1\/III\/32\/1\/58.1-3201","metadata":false},{"id":74343,"structure_id":16476,"section_number":"58.1-3202","catch_line":"Taxation of certain multi-unit real estate","url":"\/58.1-3202\/","token":"58.1\/III\/32\/1\/58.1-3202","metadata":false},{"id":83715,"structure_id":16476,"section_number":"58.1-3203","catch_line":"Taxation of certain leasehold interests; concessions","url":"\/58.1-3203\/","token":"58.1\/III\/32\/1\/58.1-3203","metadata":false},{"id":78421,"structure_id":16476,"section_number":"58.1-3204","catch_line":"Lands acquired from United States, etc., when beneficial ownership held prior to January 1","url":"\/58.1-3204\/","token":"58.1\/III\/32\/1\/58.1-3204","metadata":false},{"id":87501,"structure_id":16476,"section_number":"58.1-3205","catch_line":"Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation","url":"\/58.1-3205\/","token":"58.1\/III\/32\/1\/58.1-3205","metadata":false}],"previous_section":{"id":83715,"structure_id":16476,"section_number":"58.1-3203","catch_line":"Taxation of certain leasehold interests; concessions","url":"\/58.1-3203\/","token":"58.1\/III\/32\/1\/58.1-3203","metadata":false},"next_section":{"id":87501,"structure_id":16476,"section_number":"58.1-3205","catch_line":"Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation","url":"\/58.1-3205\/","token":"58.1\/III\/32\/1\/58.1-3205","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3204\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256907,"object_type":"law","relational_id":78421,"identifier":"58.1-3204","token":"58.1\/III\/32\/1\/58.1-3204","url":"\/58.1-3204\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3204\/","token":"58.1\/III\/32\/1\/58.1-3204","dublin_core":{"Title":"Lands acquired from United States, etc., when beneficial ownership held prior to January 1","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3204","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>All persons or corporations who receive deeds from the United States or its agencies for lands in the Commonwealth of Virginia by virtue of <span class=\"dictionary\">contracts<\/span> therefor by which the beneficial ownership was held prior to January 1 of that year shall be assessable by the commissioners of the revenue for taxes and levies on such lands for the then current year, as if the deed for the lands had been recorded on or before January 1 of that year.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLANDS ACQUIRED FROM UNITED STATES, ETC., WHEN BENEFICIAL OWNERSHIP HELD PRIOR TO\nJANUARY 1 (\u00a7 58.1-3204)\n\nAll persons or corporations who receive deeds from the United States or its\nagencies for lands in the Commonwealth of Virginia by virtue of contracts\ntherefor by which the beneficial ownership was held prior to January 1 of that\nyear shall be assessable by the commissioners of the revenue for taxes and\nlevies on such lands for the then current year, as if the deed for the lands had\nbeen recorded on or before January 1 of that year.\n\nHISTORY: Code 1950, \u00a7 58-761; 1984, c. 675.","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}}