{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3405.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3405.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3405.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3405.html"}],"law_id":72588,"edition_id":1,"section_id":72588,"structure_id":12929,"section_number":"58.1-3405","catch_line":"Service charge on real property exempted by international law or treaty, etc","history":"Code 1950, \u00a7 58-16.2:1; 1979, c. 337; 1984, c. 675.","full_text":"The governing body of any county, city or town is hereby authorized to impose and collect a service charge on the owners of all real estate within its jurisdiction which is exempted from local real estate taxation by international law or by any treaty, international agreement or statute under the United States Constitution.\n\t\tSuch service charge shall be calculated as provided in \u00a7 58.1-3400, and shall be based on the assessed value of the real estate and the amount which the county, city or town expends for those services for which the applicable law, treaty, agreement or statute permits a charge to be imposed. The service charge shall be based on the amount expended in the fiscal year preceding the year such charge is assessed. The governing body may impose a service charge of a lower amount than authorized or no service charge, as it may determine in the exercise of its legislative power.","order_by":null,"text":{"0":{"id":261339,"text":"The governing body of any county, city or town is hereby authorized to impose and collect a service charge on the owners of all real estate within its jurisdiction which is exempted from local real estate taxation by international law or by any treaty, international agreement or statute under the United States Constitution.\n\t\tSuch service charge shall be calculated as provided in \u00a7 58.1-3400, and shall be based on the assessed value of the real estate and the amount which the county, city or town expends for those services for which the applicable law, treaty, agreement or statute permits a charge to be imposed. The service charge shall be based on the amount expended in the fiscal year preceding the year such charge is assessed. The governing body may impose a service charge of a lower amount than authorized or no service charge, as it may determine in the exercise of its legislative power.","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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3405\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1979, chapter 337; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":54035,"section_number":"58.1-3400","catch_line":"Service charge on certain real property","order_by":null,"url":"\/58.1-3400\/"}],"permalink":{"id":257721,"object_type":"law","relational_id":72588,"identifier":"58.1-3405","token":"58.1\/III\/34\/58.1-3405","url":"\/58.1-3405\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3405\/","token":"58.1\/III\/34\/58.1-3405","dublin_core":{"Title":"Service charge on real property exempted by international law or treaty, etc","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3405","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The governing body of any county, city or town is hereby authorized to impose and collect a service charge on the owners of all real estate within its jurisdiction<\/span> which is exempted from local real estate taxation by international law<\/span> or by any treaty, international agreement or statute<\/span> under the United States Constitution.\n\t\tSuch service charge shall be calculated as provided in \u00a7 58.1-3400<\/a>, and shall be based on the assessed value of the real estate and the amount which the county, city or town expends for those services for which the applicable law<\/span>, treaty, agreement or statute<\/span> permits a charge to be imposed. The service charge shall be based on the amount expended in the fiscal year preceding the year such charge is assessed. The governing body may impose a service charge of a lower amount than authorized or no service charge, as it may determine in the exercise of its legislative power.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSERVICE CHARGE ON REAL PROPERTY EXEMPTED BY INTERNATIONAL LAW OR TREATY, ETC (\u00a7\n58.1-3405)\n\nThe governing body of any county, city or town is hereby authorized to impose\nand collect a service charge on the owners of all real estate within its\njurisdiction which is exempted from local real estate taxation by international\nlaw or by any treaty, international agreement or statute under the United States\nConstitution.\n\t\tSuch service charge shall be calculated as provided in \u00a7 58.1-3400, and shall\nbe based on the assessed value of the real estate and the amount which the\ncounty, city or town expends for those services for which the applicable law,\ntreaty, agreement or statute permits a charge to be imposed. The service charge\nshall be based on the amount expended in the fiscal year preceding the year such\ncharge is assessed. The governing body may impose a service charge of a lower\namount than authorized or no service charge, as it may determine in the exercise\nof its legislative power.\n\nHISTORY: Code 1950, \u00a7 58-16.2:1; 1979, c. 337; 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}}