{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3600.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3600.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3600.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3600.html"}],"law_id":58999,"edition_id":1,"section_id":58999,"structure_id":15483,"section_number":"58.1-3600","catch_line":"Definitions","history":"Code 1950, \u00a7 58-12.1; 1964, c. 470; 1984, c. 675.","full_text":"As used in this chapter the word &#8220;taxation&#8221; shall not be construed to include assessments for local improvements as provided for in Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of Title 15.2, Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of Title 15.2 or the charter of any city or town.","order_by":null,"text":{"0":{"id":216314,"text":"As used in this chapter the word &#8220;taxation&#8221; shall not be construed to include assessments for local improvements as provided for in Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of Title 15.2, Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of Title 15.2 or the charter of any city or town.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15483,"edition_id":1,"name":"Exemptions Generally","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:55:25","date_modified":"2026-06-26 03:55:25","permalink":{"id":257967,"object_type":"structure","relational_id":15483,"identifier":"1","token":"58.1\/III\/36\/1","url":"\/58.1\/III\/36\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13614,"edition_id":1,"name":"Tax Exempt Property","identifier":"36","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:45:23","date_modified":"2026-06-26 03:45:23","permalink":{"id":257965,"object_type":"structure","relational_id":13614,"identifier":"36","token":"58.1\/III\/36","url":"\/58.1\/III\/36\/","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":58999,"structure_id":15483,"section_number":"58.1-3600","catch_line":"Definitions","url":"\/58.1-3600\/","token":"58.1\/III\/36\/1\/58.1-3600","metadata":false},{"id":71558,"structure_id":15483,"section_number":"58.1-3601","catch_line":"Property becomes taxable immediately upon sale by tax-exempt owner","url":"\/58.1-3601\/","token":"58.1\/III\/36\/1\/58.1-3601","metadata":false},{"id":83475,"structure_id":15483,"section_number":"58.1-3602","catch_line":"Exemptions not applicable to associations, etc., paying death, etc., benefits","url":"\/58.1-3602\/","token":"58.1\/III\/36\/1\/58.1-3602","metadata":false},{"id":73745,"structure_id":15483,"section_number":"58.1-3603","catch_line":"Exemptions not applicable when building is source of revenue","url":"\/58.1-3603\/","token":"58.1\/III\/36\/1\/58.1-3603","metadata":false},{"id":75977,"structure_id":15483,"section_number":"58.1-3604","catch_line":"Tax exemption information","url":"\/58.1-3604\/","token":"58.1\/III\/36\/1\/58.1-3604","metadata":false},{"id":74112,"structure_id":15483,"section_number":"58.1-3605","catch_line":"Triennial application for exemption; removal by local governing body","url":"\/58.1-3605\/","token":"58.1\/III\/36\/1\/58.1-3605","metadata":false},{"id":73046,"structure_id":15483,"section_number":"58.1-3605.1","catch_line":"Repealed","url":"\/58.1-3605.1\/","token":"58.1\/III\/36\/1\/58.1-3605.1","metadata":false}],"next_section":{"id":71558,"structure_id":15483,"section_number":"58.1-3601","catch_line":"Property becomes taxable immediately upon sale by tax-exempt owner","url":"\/58.1-3601\/","token":"58.1\/III\/36\/1\/58.1-3601","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3600\/","history_text":"<p>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 1964, chapter 470; in 1984, chapter 675.<\/p>","references":[{"id":54035,"section_number":"58.1-3400","catch_line":"Service charge on certain real property","order_by":null,"url":"\/58.1-3400\/"},{"id":57891,"section_number":"58.1-3402","catch_line":"Exemptions from service charge","order_by":null,"url":"\/58.1-3402\/"},{"id":58522,"section_number":"58.1-3815","catch_line":"Consumer taxes upon lessees of certain property","order_by":null,"url":"\/58.1-3815\/"}],"refers_to":[{"id":70381,"section_number":"15.2-2404","catch_line":"Authority to impose taxes or assessments for local improvements; purposes","order_by":null,"url":"\/15.2-2404\/"}],"permalink":{"id":257969,"object_type":"law","relational_id":58999,"identifier":"58.1-3600","token":"58.1\/III\/36\/1\/58.1-3600","url":"\/58.1-3600\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3600\/","token":"58.1\/III\/36\/1\/58.1-3600","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3600","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>As used in this chapter the word &#8220;taxation&#8221; shall not be construed to include assessments for local improvements as provided for in Article 2 (\u00a7&nbsp;<a class=\"law\" title=\"Authority to impose taxes or assessments for local improvements; purposes\" href=\"\/15.2-2404\/\">15.2-2404<\/a> et seq.) of Chapter 24 of Title 15.2, Article 2 (\u00a7&nbsp;<a class=\"law\" title=\"Authority to impose taxes or assessments for local improvements; purposes\" href=\"\/15.2-2404\/\">15.2-2404<\/a> et seq.) of Chapter 24 of Title 15.2 or the charter of any city or town.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-3600)\n\nAs used in this chapter the word &#8220;taxation&#8221; shall not be construed\nto include assessments for local improvements as provided for in Article 2 (\u00a7\n15.2-2404 et seq.) of Chapter 24 of Title 15.2, Article 2 (\u00a7 15.2-2404 et seq.)\nof Chapter 24 of Title 15.2 or the charter of any city or town.\n\nHISTORY: Code 1950, \u00a7 58-12.1; 1964, c. 470; 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}}