{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3221.4.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3221.4.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3221.4.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3221.4.html"}],"law_id":75013,"edition_id":1,"section_id":75013,"structure_id":12998,"section_number":"58.1-3221.4","catch_line":"Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes","history":"2010, cc. 264, 849.","full_text":"Improvements to real property designed and used primarily for the purpose of manufacturing a product from renewable energy, as defined in \u00a7 56-576, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city, or town may, by ordinance, levy a tax on the value of such improvements at a different rate from that of tax levied on other real property. The rate of tax imposed by any county, city, or town on such improvements shall not exceed that applicable to the general class of real property.","order_by":null,"text":{"0":{"id":269449,"text":"Improvements to real property designed and used primarily for the purpose of manufacturing a product from renewable energy, as defined in \u00a7 56-576, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city, or town may, by ordinance, levy a tax on the value of such improvements at a different rate from that of tax levied on other real property. The rate of tax imposed by any county, city, or town on such improvements shall not exceed that applicable to the general class of real property.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12998,"edition_id":1,"name":"Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":257217,"object_type":"structure","relational_id":12998,"identifier":"3","token":"58.1\/III\/32\/3","url":"\/58.1\/III\/32\/3\/","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 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localities","url":"\/58.1-3221.3\/","token":"58.1\/III\/32\/3\/58.1-3221.3","metadata":false},{"id":75013,"structure_id":12998,"section_number":"58.1-3221.4","catch_line":"Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes","url":"\/58.1-3221.4\/","token":"58.1\/III\/32\/3\/58.1-3221.4","metadata":false},{"id":81827,"structure_id":12998,"section_number":"58.1-3221.5","catch_line":"Classification of certain historical buildings for tax purposes","url":"\/58.1-3221.5\/","token":"58.1\/III\/32\/3\/58.1-3221.5","metadata":false},{"id":54565,"structure_id":12998,"section_number":"58.1-3221.6","catch_line":"Classification of blighted and derelict properties in certain localities","url":"\/58.1-3221.6\/","token":"58.1\/III\/32\/3\/58.1-3221.6","metadata":false},{"id":69928,"structure_id":12998,"section_number":"58.1-3222","catch_line":"Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings","url":"\/58.1-3222\/","token":"58.1\/III\/32\/3\/58.1-3222","metadata":false},{"id":85491,"structure_id":12998,"section_number":"58.1-3223","catch_line":"Taxation of life tenant's interest when remainder held by United States","url":"\/58.1-3223\/","token":"58.1\/III\/32\/3\/58.1-3223","metadata":false},{"id":72281,"structure_id":12998,"section_number":"58.1-3224","catch_line":"Apportionment of city taxes when part of real estate becomes separately owned","url":"\/58.1-3224\/","token":"58.1\/III\/32\/3\/58.1-3224","metadata":false},{"id":77116,"structure_id":12998,"section_number":"58.1-3225","catch_line":"Apportionment of taxes, etc., on partition","url":"\/58.1-3225\/","token":"58.1\/III\/32\/3\/58.1-3225","metadata":false},{"id":65512,"structure_id":12998,"section_number":"58.1-3226","catch_line":"Procedure for such 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efforts","url":"\/58.1-3228.1\/","token":"58.1\/III\/32\/3\/58.1-3228.1","metadata":false},{"id":54164,"structure_id":12998,"section_number":"58.1-3228.2","catch_line":"Repealed","url":"\/58.1-3228.2\/","token":"58.1\/III\/32\/3\/58.1-3228.2","metadata":false}],"previous_section":{"id":63213,"structure_id":12998,"section_number":"58.1-3221.3","catch_line":"Classification of certain commercial and industrial real property and taxation of such property by certain localities","url":"\/58.1-3221.3\/","token":"58.1\/III\/32\/3\/58.1-3221.3","metadata":false},"next_section":{"id":81827,"structure_id":12998,"section_number":"58.1-3221.5","catch_line":"Classification of certain historical buildings for tax purposes","url":"\/58.1-3221.5\/","token":"58.1\/III\/32\/3\/58.1-3221.5","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3221.4\/","history_text":"

This law was first created in 2010. The record of its establishment is cataloged in chapters 264<\/a> and 849<\/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":62210,"section_number":"56-576","catch_line":"Definitions","order_by":null,"url":"\/56-576\/"}],"permalink":{"id":257247,"object_type":"law","relational_id":75013,"identifier":"58.1-3221.4","token":"58.1\/III\/32\/3\/58.1-3221.4","url":"\/58.1-3221.4\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3221.4\/","token":"58.1\/III\/32\/3\/58.1-3221.4","dublin_core":{"Title":"Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3221.4","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Improvements to real property designed and used primarily for the purpose of manufacturing a product from renewable energy, as defined in \u00a7 56-576<\/a>, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city, or town may, by ordinance<\/span>, levy<\/span> a tax on the value of such improvements at a different rate from that of tax levied on other real property. The rate of tax imposed by any county, city, or town on such improvements shall not exceed that applicable to the general class of real property.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLASSIFICATION OF IMPROVEMENTS TO REAL PROPERTY DESIGNED AND USED PRIMARILY FOR\nTHE MANUFACTURE OF A RENEWABLE ENERGY PRODUCT FOR TAX PURPOSES (\u00a7 58.1-3221.4)\n\nImprovements to real property designed and used primarily for the purpose of\nmanufacturing a product from renewable energy, as defined in \u00a7 56-576, are\nhereby declared to be a separate class of property and shall constitute a\nclassification for local taxation separate from other classifications of real\nproperty. The governing body of any county, city, or town may, by ordinance,\nlevy a tax on the value of such improvements at a different rate from that of\ntax levied on other real property. The rate of tax imposed by any county, city,\nor town on such improvements shall not exceed that applicable to the general\nclass of real property.\n\nHISTORY: 2010, cc. 264, 849.","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}}