{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3360.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3360.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3360.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3360.1.html"}],"law_id":57191,"edition_id":1,"section_id":57191,"structure_id":13967,"section_number":"58.1-3360.1","catch_line":"Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes","history":"Code 1950, \u00a7 58-823; 1958, c. 431; 1960, c. 58; 1971, Ex. Sess., c. 47; 1984, c. 675; 2012, c. 782; 2015, c. 577; 2017, c. 42.","full_text":"The clerk of the court of the county or city in which is recorded the transfer of title to such property shall furnish a certificate to the county or city treasurer showing the quantity of land so taken or acquired, and whether by the Commonwealth or any political subdivision thereof; a church or religious body that is exempt from taxation by Article X, Section 6 of the Constitution of Virginia; a surviving spouse of a member of the armed forces of the United States who was killed in action for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.9; or a disabled veteran for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.5, the name of the former owner and a description of the property and the district or ward in which the property is situated, also the date of the recordation of the deed or order by which such property was taken or acquired by the Commonwealth or any political subdivision thereof or any such church or religious body, as shown by the records in his office. Such certificate shall be sufficient evidence to the county and city treasurers to authorize them to receive and prorate the taxes and levies as herein authorized. In lieu of a printed paper copy of such certificate, the clerk may provide an electronic certificate or secure remote electronic access to such certificate to his county or city treasurer.","order_by":null,"text":{"0":{"id":209492,"text":"The clerk of the court of the county or city in which is recorded the transfer of title to such property shall furnish a certificate to the county or city treasurer showing the quantity of land so taken or acquired, and whether by the Commonwealth or any political subdivision thereof; a church or religious body that is exempt from taxation by Article X, Section 6 of the Constitution of Virginia; a surviving spouse of a member of the armed forces of the United States who was killed in action for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.9; or a disabled veteran for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.5, the name of the former owner and a description of the property and the district or ward in which the property is situated, also the date of the recordation of the deed or order by which such property was taken or acquired by the Commonwealth or any political subdivision thereof or any such church or religious body, as shown by the records in his office. Such certificate shall be sufficient evidence to the county and city treasurers to authorize them to receive and prorate the taxes and levies as herein authorized. In lieu of a printed paper copy of such certificate, the clerk may provide an electronic certificate or secure remote electronic access to such certificate to his county or city treasurer.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13967,"edition_id":1,"name":"Public Taking of Private Real Estate","identifier":"13","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":256981,"object_type":"structure","relational_id":13967,"identifier":"13","token":"58.1\/III\/32\/13","url":"\/58.1\/III\/32\/13\/","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":86495,"structure_id":13967,"section_number":"58.1-3360","catch_line":"Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action","url":"\/58.1-3360\/","token":"58.1\/III\/32\/13\/58.1-3360","metadata":false},{"id":57191,"structure_id":13967,"section_number":"58.1-3360.1","catch_line":"Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes","url":"\/58.1-3360.1\/","token":"58.1\/III\/32\/13\/58.1-3360.1","metadata":false},{"id":55028,"structure_id":13967,"section_number":"58.1-3360.2","catch_line":"Proration by court; effect on interest and penalties","url":"\/58.1-3360.2\/","token":"58.1\/III\/32\/13\/58.1-3360.2","metadata":false},{"id":74240,"structure_id":13967,"section_number":"58.1-3361","catch_line":"Clerk to furnish lists of such lands","url":"\/58.1-3361\/","token":"58.1\/III\/32\/13\/58.1-3361","metadata":false},{"id":68809,"structure_id":13967,"section_number":"58.1-3362","catch_line":"Refund of taxes paid; effect on penalties and interest","url":"\/58.1-3362\/","token":"58.1\/III\/32\/13\/58.1-3362","metadata":false},{"id":87394,"structure_id":13967,"section_number":"58.1-3363","catch_line":"Recovery of taxes paid while contesting condemnation","url":"\/58.1-3363\/","token":"58.1\/III\/32\/13\/58.1-3363","metadata":false}],"previous_section":{"id":86495,"structure_id":13967,"section_number":"58.1-3360","catch_line":"Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action","url":"\/58.1-3360\/","token":"58.1\/III\/32\/13\/58.1-3360","metadata":false},"next_section":{"id":55028,"structure_id":13967,"section_number":"58.1-3360.2","catch_line":"Proration by court; effect on interest and penalties","url":"\/58.1-3360.2\/","token":"58.1\/III\/32\/13\/58.1-3360.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3360.1\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 431; in 1960, chapter 58; in 1984, chapter 675; in 2012, chapter 782<\/a>; in 2015, chapter 577<\/a>; in 2017, chapter 42<\/a>.<\/p>","references":false,"refers_to":[{"id":79336,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","order_by":null,"url":"\/58.1-3219.5\/"},{"id":62934,"section_number":"58.1-3219.9","catch_line":"Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty","order_by":null,"url":"\/58.1-3219.9\/"}],"permalink":{"id":256987,"object_type":"law","relational_id":57191,"identifier":"58.1-3360.1","token":"58.1\/III\/32\/13\/58.1-3360.1","url":"\/58.1-3360.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3360.1\/","token":"58.1\/III\/32\/13\/58.1-3360.1","dublin_core":{"Title":"Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3360.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The clerk of the court<\/span> of the county or city in which is recorded the transfer of title to such property shall furnish a certificate to the county or city treasurer showing the quantity of land so taken or acquired, and whether by the Commonwealth or any political subdivision thereof; a church or religious body that is exempt from taxation by Article X, Section 6 of the Constitution of Virginia; a surviving spouse of a member of the armed forces of the United States who was killed in action for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.9<\/a>; or a disabled veteran for that portion of the property that is exempt from taxation pursuant to \u00a7 58.1-3219.5<\/a>, the name of the former owner and a description of the property and the district or ward in which the property is situated, also the date of the recordation of the deed or order<\/span> by which such property was taken or acquired by the Commonwealth or any political subdivision thereof or any such church or religious body, as shown by the records in his office. Such certificate shall be sufficient evidence<\/span> to the county and city treasurers to authorize them to receive and prorate the taxes and levies as herein authorized. In lieu of a printed paper copy of such certificate, the clerk may provide an electronic certificate or secure remote electronic access to such certificate to his county or city treasurer.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLERK TO FURNISH CERTIFICATE OF LAND ACQUIRED; CONTENTS OF CERTIFICATE;\nCERTIFICATE AS AUTHORITY TO RECEIVE AND PRORATE TAXES (\u00a7 58.1-3360.1)\n\nThe clerk of the court of the county or city in which is recorded the transfer\nof title to such property shall furnish a certificate to the county or city\ntreasurer showing the quantity of land so taken or acquired, and whether by the\nCommonwealth or any political subdivision thereof; a church or religious body\nthat is exempt from taxation by Article X, Section 6 of the Constitution of\nVirginia; a surviving spouse of a member of the armed forces of the United\nStates who was killed in action for that portion of the property that is exempt\nfrom taxation pursuant to \u00a7 58.1-3219.9; or a disabled veteran for that portion\nof the property that is exempt from taxation pursuant to \u00a7 58.1-3219.5, the\nname of the former owner and a description of the property and the district or\nward in which the property is situated, also the date of the recordation of the\ndeed or order by which such property was taken or acquired by the Commonwealth\nor any political subdivision thereof or any such church or religious body, as\nshown by the records in his office. Such certificate shall be sufficient\nevidence to the county and city treasurers to authorize them to receive and\nprorate the taxes and levies as herein authorized. In lieu of a printed paper\ncopy of such certificate, the clerk may provide an electronic certificate or\nsecure remote electronic access to such certificate to his county or city\ntreasurer.\n\nHISTORY: Code 1950, \u00a7 58-823; 1958, c. 431; 1960, c. 58; 1971, Ex. Sess., c.\n47; 1984, c. 675; 2012, c. 782; 2015, c. 577; 2017, c. 42.","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}}