{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3320.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3320.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3320.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3320.html"}],"law_id":55271,"edition_id":1,"section_id":55271,"structure_id":14129,"section_number":"58.1-3320","catch_line":"Taxes to be extended on basis of assessment","history":"Code 1950, \u00a7 58-759; 1984, c. 675.","full_text":"Taxes for each year on real estate subject to assessment or reassessment shall be extended on the basis of the last general reassessment or biennial assessment made prior to such year, subject to such changes as may have been lawfully made.","order_by":null,"text":{"0":{"id":202723,"text":"Taxes for each year on real estate subject to assessment or reassessment shall be extended on the basis of the last general reassessment or biennial assessment made prior to such year, subject to such changes as may have been lawfully made.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14129,"edition_id":1,"name":"Levy","identifier":"9","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:46:57","date_modified":"2026-06-26 03:46:57","permalink":{"id":257689,"object_type":"structure","relational_id":14129,"identifier":"9","token":"58.1\/III\/32\/9","url":"\/58.1\/III\/32\/9\/","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":55271,"structure_id":14129,"section_number":"58.1-3320","catch_line":"Taxes to be extended on basis of assessment","url":"\/58.1-3320\/","token":"58.1\/III\/32\/9\/58.1-3320","metadata":false},{"id":82393,"structure_id":14129,"section_number":"58.1-3321","catch_line":"Effect on rate when assessment results in tax increase; public hearings; referendum","url":"\/58.1-3321\/","token":"58.1\/III\/32\/9\/58.1-3321","metadata":false}],"next_section":{"id":82393,"structure_id":14129,"section_number":"58.1-3321","catch_line":"Effect on rate when assessment results in tax increase; public hearings; referendum","url":"\/58.1-3321\/","token":"58.1\/III\/32\/9\/58.1-3321","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3320\/","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":257691,"object_type":"law","relational_id":55271,"identifier":"58.1-3320","token":"58.1\/III\/32\/9\/58.1-3320","url":"\/58.1-3320\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3320\/","token":"58.1\/III\/32\/9\/58.1-3320","dublin_core":{"Title":"Taxes to be extended on basis of assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3320","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Taxes for each year on real estate subject to assessment or reassessment shall be extended on the basis of the last general reassessment or biennial assessment made prior to such year, subject to such changes as may have been lawfully made.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAXES TO BE EXTENDED ON BASIS OF ASSESSMENT (\u00a7 58.1-3320)\n\nTaxes for each year on real estate subject to assessment or reassessment shall\nbe extended on the basis of the last general reassessment or biennial assessment\nmade prior to such year, subject to such changes as may have been lawfully made.\n\nHISTORY: Code 1950, \u00a7 58-759; 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}}