{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3351.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3351.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3351.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3351.html"}],"law_id":67977,"edition_id":1,"section_id":67977,"structure_id":14365,"section_number":"58.1-3351","catch_line":"How assessed value changed; improvements; correction by court or board of equalization","history":"Code 1950, \u00a7 58-763; 1968, c. 593; 1983, c. 161; 1984, c. 675.","full_text":"The value of real estate as ascertained at a general reassessment and the ascertained value of new grants which may hereafter be entered and assessed shall only be changed to allow the addition of the value of improvements, or a total or partial deduction of the value of such improvements or an addition to or total or partial deduction from the value of the real estate caused by any easement affecting the real estate, except so far as the same are directed to be corrected by a court of competent jurisdiction or by the local board of equalization in the exercise of powers expressly conferred by law. Routine maintenance shall not be considered as improvements.","order_by":null,"text":{"0":{"id":246150,"text":"The value of real estate as ascertained at a general reassessment and the ascertained value of new grants which may hereafter be entered and assessed shall only be changed to allow the addition of the value of improvements, or a total or partial deduction of the value of such improvements or an addition to or total or partial deduction from the value of the real estate caused by any easement affecting the real estate, except so far as the same are directed to be corrected by a court of competent jurisdiction or by the local board of equalization in the exercise of powers expressly conferred by law. Routine maintenance shall not be considered as improvements.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14365,"edition_id":1,"name":"Administrative and Judicial Review","identifier":"12","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:47:53","date_modified":"2026-06-26 03:47:53","permalink":{"id":256955,"object_type":"structure","relational_id":14365,"identifier":"12","token":"58.1\/III\/32\/12","url":"\/58.1\/III\/32\/12\/","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":63418,"structure_id":14365,"section_number":"58.1-3350","catch_line":"Review of assessment","url":"\/58.1-3350\/","token":"58.1\/III\/32\/12\/58.1-3350","metadata":false},{"id":67977,"structure_id":14365,"section_number":"58.1-3351","catch_line":"How assessed value changed; improvements; correction by court or board of equalization","url":"\/58.1-3351\/","token":"58.1\/III\/32\/12\/58.1-3351","metadata":false},{"id":55688,"structure_id":14365,"section_number":"58.1-3352","catch_line":"When lands in one place are assessed in another; how error corrected","url":"\/58.1-3352\/","token":"58.1\/III\/32\/12\/58.1-3352","metadata":false},{"id":73706,"structure_id":14365,"section_number":"58.1-3353","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3353\/","token":"58.1\/III\/32\/12\/58.1-3353","metadata":false},{"id":77852,"structure_id":14365,"section_number":"58.1-3354","catch_line":"Change when easement acquired","url":"\/58.1-3354\/","token":"58.1\/III\/32\/12\/58.1-3354","metadata":false},{"id":81927,"structure_id":14365,"section_number":"58.1-3355","catch_line":"Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement","url":"\/58.1-3355\/","token":"58.1\/III\/32\/12\/58.1-3355","metadata":false}],"previous_section":{"id":63418,"structure_id":14365,"section_number":"58.1-3350","catch_line":"Review of assessment","url":"\/58.1-3350\/","token":"58.1\/III\/32\/12\/58.1-3350","metadata":false},"next_section":{"id":55688,"structure_id":14365,"section_number":"58.1-3352","catch_line":"When lands in one place are assessed in another; how error corrected","url":"\/58.1-3352\/","token":"58.1\/III\/32\/12\/58.1-3352","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3351\/","history_text":"<p>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 1968, chapter 593; in 1983, chapter 161; in 1984, chapter 675.<\/p>","references":[{"id":77852,"section_number":"58.1-3354","catch_line":"Change when easement acquired","order_by":null,"url":"\/58.1-3354\/"},{"id":81927,"section_number":"58.1-3355","catch_line":"Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement","order_by":null,"url":"\/58.1-3355\/"}],"refers_to":false,"permalink":{"id":256961,"object_type":"law","relational_id":67977,"identifier":"58.1-3351","token":"58.1\/III\/32\/12\/58.1-3351","url":"\/58.1-3351\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3351\/","token":"58.1\/III\/32\/12\/58.1-3351","dublin_core":{"Title":"How assessed value changed; improvements; correction by court or board of equalization","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3351","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The value of real estate as ascertained at a general reassessment and the ascertained value of new grants which may hereafter be entered and assessed shall only be changed to allow the addition of the value of improvements, or a total or partial deduction of the value of such improvements or an addition to or total or partial deduction from the value of the real estate caused by any easement affecting the real estate, except so far as the same are directed to be corrected by a <span class=\"dictionary\">court<\/span> of competent <span class=\"dictionary\">jurisdiction<\/span> or by the local board of equalization in the exercise of powers expressly conferred by <span class=\"dictionary\">law<\/span>. Routine maintenance shall not be considered as improvements.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nHOW ASSESSED VALUE CHANGED; IMPROVEMENTS; CORRECTION BY COURT OR BOARD OF\nEQUALIZATION (\u00a7 58.1-3351)\n\nThe value of real estate as ascertained at a general reassessment and the\nascertained value of new grants which may hereafter be entered and assessed\nshall only be changed to allow the addition of the value of improvements, or a\ntotal or partial deduction of the value of such improvements or an addition to\nor total or partial deduction from the value of the real estate caused by any\neasement affecting the real estate, except so far as the same are directed to be\ncorrected by a court of competent jurisdiction or by the local board of\nequalization in the exercise of powers expressly conferred by law. Routine\nmaintenance shall not be considered as improvements.\n\nHISTORY: Code 1950, \u00a7 58-763; 1968, c. 593; 1983, c. 161; 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}}