{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3284.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3284.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3284.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3284.html"}],"law_id":87364,"edition_id":1,"section_id":87364,"structure_id":13051,"section_number":"58.1-3284","catch_line":"Assessment of standing timber trees owned by person who owns land surface; when owned separately","history":"Code 1950, \u00a7 58-804; 1958, c. 314; 1970, c. 440; 1971, Ex. Sess., cc. 3, 172; 1975, c. 547; 1980, c. 360; 1984, c. 675.","full_text":"A\n\nWhen the land surface and standing timber trees are owned by the same person, the value of the land, inclusive of the standing timber trees, shall be ascertained and assessed at such ascertained value.B\n\nIn any case when the surface of the land is owned by one person and the standing timber trees thereon are owned by another, the relative value of each shall be determined and the owners shall be assessed with the value of their respective interests.","order_by":null,"text":{"0":{"id":312855,"text":"When the land surface and standing timber trees are owned by the same person, the value of the land, inclusive of the standing timber trees, shall be ascertained and assessed at such ascertained value.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":312856,"text":"In any case when the surface of the land is owned by one person and the standing timber trees thereon are owned by another, the relative value of each shall be determined and the owners shall be assessed with the value of their respective interests.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":13051,"edition_id":1,"name":"Reassessment\/Assessment (Valuation) Procedure and Practice","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":257529,"object_type":"structure","relational_id":13051,"identifier":"7","token":"58.1\/III\/32\/7","url":"\/58.1\/III\/32\/7\/","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":58961,"structure_id":13051,"section_number":"58.1-3280","catch_line":"Assessment of values","url":"\/58.1-3280\/","token":"58.1\/III\/32\/7\/58.1-3280","metadata":false},{"id":81867,"structure_id":13051,"section_number":"58.1-3281","catch_line":"When commissioner of the revenue to ascertain ownership of real estate; tax year","url":"\/58.1-3281\/","token":"58.1\/III\/32\/7\/58.1-3281","metadata":false},{"id":87328,"structure_id":13051,"section_number":"58.1-3282","catch_line":"When land and improvements owned separately; how assessed","url":"\/58.1-3282\/","token":"58.1\/III\/32\/7\/58.1-3282","metadata":false},{"id":76299,"structure_id":13051,"section_number":"58.1-3283","catch_line":"Assessment of airspace owned separately from subjacent land surface","url":"\/58.1-3283\/","token":"58.1\/III\/32\/7\/58.1-3283","metadata":false},{"id":87364,"structure_id":13051,"section_number":"58.1-3284","catch_line":"Assessment of standing timber trees owned by person who owns land surface; when owned separately","url":"\/58.1-3284\/","token":"58.1\/III\/32\/7\/58.1-3284","metadata":false},{"id":62439,"structure_id":13051,"section_number":"58.1-3284.1","catch_line":"Assessment of lots and open spaces in certain planned development subdivisions","url":"\/58.1-3284.1\/","token":"58.1\/III\/32\/7\/58.1-3284.1","metadata":false},{"id":86138,"structure_id":13051,"section_number":"58.1-3284.2","catch_line":"Reassessment of residential property containing defective drywall","url":"\/58.1-3284.2\/","token":"58.1\/III\/32\/7\/58.1-3284.2","metadata":false},{"id":70860,"structure_id":13051,"section_number":"58.1-3284.3","catch_line":"Wetlands to be specially and separately assessed","url":"\/58.1-3284.3\/","token":"58.1\/III\/32\/7\/58.1-3284.3","metadata":false},{"id":65894,"structure_id":13051,"section_number":"58.1-3285","catch_line":"Assessment and reassessment of lots when subdivided or rezoned","url":"\/58.1-3285\/","token":"58.1\/III\/32\/7\/58.1-3285","metadata":false},{"id":56861,"structure_id":13051,"section_number":"58.1-3286","catch_line":"Mineral lands to be specially and separately assessed; severance tax","url":"\/58.1-3286\/","token":"58.1\/III\/32\/7\/58.1-3286","metadata":false},{"id":55946,"structure_id":13051,"section_number":"58.1-3287","catch_line":"Mineral lands and minerals to be included in general reassessment of real estate","url":"\/58.1-3287\/","token":"58.1\/III\/32\/7\/58.1-3287","metadata":false},{"id":81904,"structure_id":13051,"section_number":"58.1-3288","catch_line":"Assessment in name of \"unknown owner.\"","url":"\/58.1-3288\/","token":"58.1\/III\/32\/7\/58.1-3288","metadata":false},{"id":85884,"structure_id":13051,"section_number":"58.1-3289","catch_line":"Reserved","url":"\/58.1-3289\/","token":"58.1\/III\/32\/7\/58.1-3289","metadata":false},{"id":63787,"structure_id":13051,"section_number":"58.1-3290","catch_line":"How land divided among several owners to be assessed","url":"\/58.1-3290\/","token":"58.1\/III\/32\/7\/58.1-3290","metadata":false},{"id":55418,"structure_id":13051,"section_number":"58.1-3291","catch_line":"Valuation of repairs, additions and new buildings","url":"\/58.1-3291\/","token":"58.1\/III\/32\/7\/58.1-3291","metadata":false},{"id":54109,"structure_id":13051,"section_number":"58.1-3292","catch_line":"Assessment of new buildings substantially completed, etc.; extension of time for paying assessment","url":"\/58.1-3292\/","token":"58.1\/III\/32\/7\/58.1-3292","metadata":false},{"id":80769,"structure_id":13051,"section_number":"58.1-3292.1","catch_line":"Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time for paying assessment","url":"\/58.1-3292.1\/","token":"58.1\/III\/32\/7\/58.1-3292.1","metadata":false},{"id":81177,"structure_id":13051,"section_number":"58.1-3293","catch_line":"Building, etc., when damaged or destroyed, value to be reduced","url":"\/58.1-3293\/","token":"58.1\/III\/32\/7\/58.1-3293","metadata":false},{"id":80388,"structure_id":13051,"section_number":"58.1-3294","catch_line":"Reports of income data by owners of income-producing realty; certification; confidentiality","url":"\/58.1-3294\/","token":"58.1\/III\/32\/7\/58.1-3294","metadata":false},{"id":72326,"structure_id":13051,"section_number":"58.1-3295","catch_line":"Assessment of real property; affordable rental housing","url":"\/58.1-3295\/","token":"58.1\/III\/32\/7\/58.1-3295","metadata":false},{"id":82588,"structure_id":13051,"section_number":"58.1-3295.1","catch_line":"Assessment of real property; residential rental apartments","url":"\/58.1-3295.1\/","token":"58.1\/III\/32\/7\/58.1-3295.1","metadata":false},{"id":60915,"structure_id":13051,"section_number":"58.1-3295.2","catch_line":"Assessment or exemption of certain real property conveyed or owned by a community land trust","url":"\/58.1-3295.2\/","token":"58.1\/III\/32\/7\/58.1-3295.2","metadata":false},{"id":63091,"structure_id":13051,"section_number":"58.1-3295.3","catch_line":"Assessment of real property; data centers","url":"\/58.1-3295.3\/","token":"58.1\/III\/32\/7\/58.1-3295.3","metadata":false}],"previous_section":{"id":76299,"structure_id":13051,"section_number":"58.1-3283","catch_line":"Assessment of airspace owned separately from subjacent land surface","url":"\/58.1-3283\/","token":"58.1\/III\/32\/7\/58.1-3283","metadata":false},"next_section":{"id":62439,"structure_id":13051,"section_number":"58.1-3284.1","catch_line":"Assessment of lots and open spaces in certain planned development subdivisions","url":"\/58.1-3284.1\/","token":"58.1\/III\/32\/7\/58.1-3284.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3284\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1958, chapter 314; in 1970, chapter 440; in 1975, chapter 547; in 1980, chapter 360; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":257547,"object_type":"law","relational_id":87364,"identifier":"58.1-3284","token":"58.1\/III\/32\/7\/58.1-3284","url":"\/58.1-3284\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3284\/","token":"58.1\/III\/32\/7\/58.1-3284","dublin_core":{"Title":"Assessment of standing timber trees owned by person who owns land surface; when owned separately","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3284","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> When the land surface and standing timber trees are owned by the same person, the value of the land, inclusive of the standing timber trees, shall be ascertained and assessed at such ascertained value. <a id=\"paragraph-312855\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3284\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> In any case when the surface of the land is owned by one person and the standing timber trees thereon are owned by another, the relative value of each shall be determined and the owners shall be assessed with the value of their respective interests. <a id=\"paragraph-312856\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-3284\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nASSESSMENT OF STANDING TIMBER TREES OWNED BY PERSON WHO OWNS LAND SURFACE; WHEN\nOWNED SEPARATELY (\u00a7 58.1-3284)\n\nA. When the land surface and standing timber trees are owned by the same person,\nthe value of the land, inclusive of the standing timber trees, shall be\nascertained and assessed at such ascertained value.\n\nB. In any case when the surface of the land is owned by one person and the\nstanding timber trees thereon are owned by another, the relative value of each\nshall be determined and the owners shall be assessed with the value of their\nrespective interests.\n\nHISTORY: Code 1950, \u00a7 58-804; 1958, c. 314; 1970, c. 440; 1971, Ex. Sess., cc.\n3, 172; 1975, c. 547; 1980, c. 360; 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}}