{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3400.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3400.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3400.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3400.html"}],"law_id":54035,"edition_id":1,"section_id":54035,"structure_id":12929,"section_number":"58.1-3400","catch_line":"Service charge on certain real property","history":"Code 1950, \u00a7 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c. 444; 1975, c. 646; 1976, c. 427; 1981, c. 602; 1982, c. 641; 1984, c. 675; 2004, c. 557.","full_text":"Notwithstanding the provisions of Chapter 36 (\u00a7 58.1-3600 et seq.) of this title relating to the exemption of property from taxation, the governing body of any county, city or town is authorized to impose and collect a service charge upon the owners of all real estate situated within its jurisdiction which is exempted from property taxation under subdivision A 1, except property owned by the Commonwealth, and subdivisions A 3, A 4 and A 7 of \u00a7 58.1-3606, subdivisions A 2 through A 7 of \u00a7 58.1-3607 and all sections in Articles 3 (\u00a7 58.1-3609 et seq.), 4 (\u00a7 58.1-3650 et seq.), and 4.1 (\u00a7 58.1-3651) of Chapter 36 of this title.\n\t\tThe service charge may be imposed only if the commissioner of revenue or other assessing officer for such locality, prior to imposing the service charge, publishes and lists all exempt real estate in the land books of such locality, in the same manner as is taxable real estate.","order_by":null,"text":{"0":{"id":198364,"text":"Notwithstanding the provisions of Chapter 36 (\u00a7 58.1-3600 et seq.) of this title relating to the exemption of property from taxation, the governing body of any county, city or town is authorized to impose and collect a service charge upon the owners of all real estate situated within its jurisdiction which is exempted from property taxation under subdivision A 1, except property owned by the Commonwealth, and subdivisions A 3, A 4 and A 7 of \u00a7 58.1-3606, subdivisions A 2 through A 7 of \u00a7 58.1-3607 and all sections in Articles 3 (\u00a7 58.1-3609 et seq.), 4 (\u00a7 58.1-3650 et seq.), and 4.1 (\u00a7 58.1-3651) of Chapter 36 of this title.\n\t\tThe service charge may be imposed only if the commissioner of revenue or other assessing officer for such locality, prior to imposing the service charge, publishes and lists all exempt real estate in the land books of such locality, in the same manner as is taxable real estate.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12929,"edition_id":1,"name":"Payments in Lieu of Real Property Taxation","identifier":"34","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:02","date_modified":"2026-06-26 03:44:02","permalink":{"id":257699,"object_type":"structure","relational_id":12929,"identifier":"34","token":"58.1\/III\/34","url":"\/58.1\/III\/34\/","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":54035,"structure_id":12929,"section_number":"58.1-3400","catch_line":"Service charge on certain real property","url":"\/58.1-3400\/","token":"58.1\/III\/34\/58.1-3400","metadata":false},{"id":85804,"structure_id":12929,"section_number":"58.1-3401","catch_line":"Valuation of property; calculation of service charge","url":"\/58.1-3401\/","token":"58.1\/III\/34\/58.1-3401","metadata":false},{"id":57891,"structure_id":12929,"section_number":"58.1-3402","catch_line":"Exemptions from service charge","url":"\/58.1-3402\/","token":"58.1\/III\/34\/58.1-3402","metadata":false},{"id":58387,"structure_id":12929,"section_number":"58.1-3403","catch_line":"Property owned by the Commonwealth","url":"\/58.1-3403\/","token":"58.1\/III\/34\/58.1-3403","metadata":false},{"id":87079,"structure_id":12929,"section_number":"58.1-3404","catch_line":"Notice to Governor; notice to institution of higher education","url":"\/58.1-3404\/","token":"58.1\/III\/34\/58.1-3404","metadata":false},{"id":72588,"structure_id":12929,"section_number":"58.1-3405","catch_line":"Service charge on real property exempted by international law or treaty, etc","url":"\/58.1-3405\/","token":"58.1\/III\/34\/58.1-3405","metadata":false},{"id":82540,"structure_id":12929,"section_number":"58.1-3406","catch_line":"Apportionment of payments received from Tennessee Valley Authority in lieu of taxes","url":"\/58.1-3406\/","token":"58.1\/III\/34\/58.1-3406","metadata":false},{"id":74585,"structure_id":12929,"section_number":"58.1-3407","catch_line":"Erroneous assessments; appeal","url":"\/58.1-3407\/","token":"58.1\/III\/34\/58.1-3407","metadata":false}],"next_section":{"id":85804,"structure_id":12929,"section_number":"58.1-3401","catch_line":"Valuation of property; calculation of service charge","url":"\/58.1-3401\/","token":"58.1\/III\/34\/58.1-3401","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3400\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 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 1972, chapter 770; in 1973, chapter 444; in 1975, chapter 646; in 1976, chapter 427; in 1981, chapter 602; in 1982, chapter 641; in 1984, chapter 675; in 2004, chapter 557<\/a>.<\/p>","references":[{"id":64805,"section_number":"23.1-3218","catch_line":"Powers of the board","order_by":null,"url":"\/23.1-3218\/"},{"id":78950,"section_number":"58.1-3019","catch_line":"Local tax credits for approved local volunteer activities","order_by":null,"url":"\/58.1-3019\/"},{"id":85804,"section_number":"58.1-3401","catch_line":"Valuation of property; calculation of service charge","order_by":null,"url":"\/58.1-3401\/"},{"id":57891,"section_number":"58.1-3402","catch_line":"Exemptions from service charge","order_by":null,"url":"\/58.1-3402\/"},{"id":58387,"section_number":"58.1-3403","catch_line":"Property owned by the Commonwealth","order_by":null,"url":"\/58.1-3403\/"},{"id":72588,"section_number":"58.1-3405","catch_line":"Service charge on real property exempted by international law or treaty, etc","order_by":null,"url":"\/58.1-3405\/"}],"refers_to":[{"id":58999,"section_number":"58.1-3600","catch_line":"Definitions","order_by":null,"url":"\/58.1-3600\/"},{"id":64424,"section_number":"58.1-3606","catch_line":"Property exempt from taxation by classification","order_by":null,"url":"\/58.1-3606\/"},{"id":75089,"section_number":"58.1-3607","catch_line":"Property exempt from taxation by designation","order_by":null,"url":"\/58.1-3607\/"},{"id":83878,"section_number":"58.1-3609","catch_line":"Post-1971 property exempt from taxation by classification","order_by":null,"url":"\/58.1-3609\/"},{"id":62913,"section_number":"58.1-3650","catch_line":"Post-1971 property exempt from taxation by designation","order_by":null,"url":"\/58.1-3650\/"},{"id":56682,"section_number":"58.1-3651","catch_line":"Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003","order_by":null,"url":"\/58.1-3651\/"}],"permalink":{"id":257701,"object_type":"law","relational_id":54035,"identifier":"58.1-3400","token":"58.1\/III\/34\/58.1-3400","url":"\/58.1-3400\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3400\/","token":"58.1\/III\/34\/58.1-3400","dublin_core":{"Title":"Service charge on certain real property","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3400","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding the provisions of Chapter 36 (\u00a7 58.1-3600<\/a> et seq.) of this title relating to the exemption of property from taxation, the governing body of any county, city or town is authorized to impose and collect a service charge upon the owners of all real estate situated within its jurisdiction<\/span> which is exempted from property taxation under subdivision A 1, except property owned by the Commonwealth, and subdivisions A 3, A 4 and A 7 of \u00a7 58.1-3606<\/a>, subdivisions A 2 through A 7 of \u00a7 58.1-3607<\/a> and all sections in Articles 3 (\u00a7 58.1-3609<\/a> et seq.), 4 (\u00a7 58.1-3650<\/a> et seq.), and 4.1 (\u00a7 58.1-3651<\/a>) of Chapter 36 of this title.\n\t\tThe service charge may be imposed only if the commissioner of revenue or other assessing officer for such locality, prior to imposing the service charge, publishes and lists all exempt real estate in the land books of such locality, in the same manner as is taxable real estate.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSERVICE CHARGE ON CERTAIN REAL PROPERTY (\u00a7 58.1-3400)\n\nNotwithstanding the provisions of Chapter 36 (\u00a7 58.1-3600 et seq.) of this\ntitle relating to the exemption of property from taxation, the governing body of\nany county, city or town is authorized to impose and collect a service charge\nupon the owners of all real estate situated within its jurisdiction which is\nexempted from property taxation under subdivision A 1, except property owned by\nthe Commonwealth, and subdivisions A 3, A 4 and A 7 of \u00a7 58.1-3606,\nsubdivisions A 2 through A 7 of \u00a7 58.1-3607 and all sections in Articles 3 (\u00a7\n58.1-3609 et seq.), 4 (\u00a7 58.1-3650 et seq.), and 4.1 (\u00a7 58.1-3651) of Chapter\n36 of this title.\n\t\tThe service charge may be imposed only if the commissioner of revenue or other\nassessing officer for such locality, prior to imposing the service charge,\npublishes and lists all exempt real estate in the land books of such locality,\nin the same manner as is taxable real estate.\n\nHISTORY: Code 1950, \u00a7 58-16.2; 1971, Ex. Sess., c. 133; 1972, c. 770; 1973, c.\n444; 1975, c. 646; 1976, c. 427; 1981, c. 602; 1982, c. 641; 1984, c. 675; 2004,\nc. 557.","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}}