{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3360.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3360.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3360.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3360.html"}],"law_id":86495,"edition_id":1,"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","history":"Code 1950, \u00a7\u00a7 58-818, 58-822; 1960, c. 58; 1962, c. 149; 1971, Ex. Sess., c. 47; 1984, c. 675; 2012, c. 782; 2014, cc. 330, 757.","full_text":"Any taxpayer whose lands, or any portion thereof, are in any year acquired or taken in any manner by the United States; the Commonwealth; a political subdivision; a church or religious body, which 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 under \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, shall be relieved from the payment of taxes and levies from the date of divestment of such land for that portion of the year in which the property was taken or acquired. The county treasurers as to land situated in counties and the city treasurers and city collectors as to lands situated in cities shall receive from and receipt to the original owner of the lands so taken, for his proportionate part of the taxes and levies for the year and credit the payment on the tax tickets and shall return at the same time he makes his return of lands and lots improperly assessed, as required by law, the proportional part of the taxes and levies exonerated from taxation for any such year, indicating the date on which the property was acquired by the government or religious body. Such list, when approved by the proper authorities, shall be considered as a credit to any such treasurer or collector in the settlement of the accounts for such year.","order_by":null,"text":{"0":{"id":309819,"text":"Any taxpayer whose lands, or any portion thereof, are in any year acquired or taken in any manner by the United States; the Commonwealth; a political subdivision; a church or religious body, which 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 under \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, shall be relieved from the payment of taxes and levies from the date of divestment of such land for that portion of the year in which the property was taken or acquired. The county treasurers as to land situated in counties and the city treasurers and city collectors as to lands situated in cities shall receive from and receipt to the original owner of the lands so taken, for his proportionate part of the taxes and levies for the year and credit the payment on the tax tickets and shall return at the same time he makes his return of lands and lots improperly assessed, as required by law, the proportional part of the taxes and levies exonerated from taxation for any such year, indicating the date on which the property was acquired by the government or religious body. Such list, when approved by the proper authorities, shall be considered as a credit to any such treasurer or collector in the settlement of the accounts for such year.","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}],"next_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","url":"\/58.1-3360.1\/","token":"58.1\/III\/32\/13\/58.1-3360.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3360\/","history_text":"

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 1960, chapter 58; in 1962, chapter 149; in 1984, chapter 675; in 2012, chapter 782<\/a>; in 2014, chapters 330<\/a> and 757<\/a>.<\/p>","references":[{"id":62628,"section_number":"58.1-3219.14","catch_line":"Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty","order_by":null,"url":"\/58.1-3219.14\/"},{"id":74240,"section_number":"58.1-3361","catch_line":"Clerk to furnish lists of such lands","order_by":null,"url":"\/58.1-3361\/"},{"id":68809,"section_number":"58.1-3362","catch_line":"Refund of taxes paid; effect on penalties and interest","order_by":null,"url":"\/58.1-3362\/"}],"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":256983,"object_type":"law","relational_id":86495,"identifier":"58.1-3360","token":"58.1\/III\/32\/13\/58.1-3360","url":"\/58.1-3360\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3360\/","token":"58.1\/III\/32\/13\/58.1-3360","dublin_core":{"Title":"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","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3360","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any taxpayer<\/span> whose lands, or any portion thereof, are in any year acquired or taken in any manner by the United States; the Commonwealth; a political subdivision; a church or religious body, which 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 under \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>, shall be relieved from the payment of taxes and levies from the date of divestment of such land for that portion of the year in which the property was taken or acquired. The county treasurers as to land situated in counties and the city treasurers and city collectors as to lands situated in cities shall receive from and receipt to the original owner of the lands so taken, for his proportionate part of the taxes and levies for the year and credit the payment on the tax tickets and shall return at the same time he makes his return of lands and lots improperly assessed, as required by law<\/span>, the proportional part of the taxes and levies exonerated from taxation for any such year, indicating the date on which the property was acquired by the government or religious body. Such list, when approved by the proper authorities, shall be considered as a credit to any such treasurer or collector in the settlement<\/span> of the accounts for such year.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCREDIT ON CURRENT YEAR’S TAXES WHEN LAND ACQUIRED BY UNITED STATES, THE\nCOMMONWEALTH, A POLITICAL SUBDIVISION, A CHURCH OR RELIGIOUS BODY, A DISABLED\nVETERAN, OR A SURVIVING SPOUSE OF A MEMBER OF THE ARMED FORCES WHO WAS KILLED IN\nACTION (\u00a7 58.1-3360)\n\nAny taxpayer whose lands, or any portion thereof, are in any year acquired or\ntaken in any manner by the United States; the Commonwealth; a political\nsubdivision; a church or religious body, which is exempt from taxation by\nArticle X, Section 6 of the Constitution of Virginia; a surviving spouse of a\nmember of the armed forces of the United States who was killed in action for\nthat portion of the property that is exempt under \u00a7 58.1-3219.9; or a disabled\nveteran for that portion of the property that is exempt from taxation pursuant\nto \u00a7 58.1-3219.5, shall be relieved from the payment of taxes and levies from\nthe date of divestment of such land for that portion of the year in which the\nproperty was taken or acquired. The county treasurers as to land situated in\ncounties and the city treasurers and city collectors as to lands situated in\ncities shall receive from and receipt to the original owner of the lands so\ntaken, for his proportionate part of the taxes and levies for the year and\ncredit the payment on the tax tickets and shall return at the same time he makes\nhis return of lands and lots improperly assessed, as required by law, the\nproportional part of the taxes and levies exonerated from taxation for any such\nyear, indicating the date on which the property was acquired by the government\nor religious body. Such list, when approved by the proper authorities, shall be\nconsidered as a credit to any such treasurer or collector in the settlement of\nthe accounts for such year.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-818, 58-822; 1960, c. 58; 1962, c. 149; 1971, Ex.\nSess., c. 47; 1984, c. 675; 2012, c. 782; 2014, cc. 330, 757.","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}}