{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3606.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3606.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3606.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3606.1.html"}],"law_id":61870,"edition_id":1,"section_id":61870,"structure_id":15761,"section_number":"58.1-3606.1","catch_line":"Property indirectly owned by government","history":"2006, c. 922.","full_text":"Property indirectly owned by the Commonwealth or any political subdivision thereof or by the United States shall include, but not be limited to, a leasehold interest or other right pursuant to a concession, as defined in \u00a7 33.2-1800, in a transportation facility and real property acquired or constructed for the development and\/or operation of the qualifying transportation facility when (i) the qualifying transportation facility is owned, or title to it is held, by the Commonwealth or any political subdivision thereof or by the United States and is being developed and\/or operated pursuant to a concession under the Public-Private Transportation Act of 1995 (\u00a7 33.2-1800 et seq.) or similar federal law and (ii) the property or leasehold interest is required to be dedicated to the Commonwealth, its political subdivision, or the United States upon the termination of the concession.","order_by":null,"text":{"0":{"id":225917,"text":"Property indirectly owned by the Commonwealth or any political subdivision thereof or by the United States shall include, but not be limited to, a leasehold interest or other right pursuant to a concession, as defined in \u00a7 33.2-1800, in a transportation facility and real property acquired or constructed for the development and\/or operation of the qualifying transportation facility when (i) the qualifying transportation facility is owned, or title to it is held, by the Commonwealth or any political subdivision thereof or by the United States and is being developed and\/or operated pursuant to a concession under the Public-Private Transportation Act of 1995 (\u00a7 33.2-1800 et seq.) or similar federal law and (ii) the property or leasehold interest is required to be dedicated to the Commonwealth, its political subdivision, or the United States upon the termination of the concession.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15761,"edition_id":1,"name":"Property Exempted by Classification or Designation","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:59:07","date_modified":"2026-06-26 03:59:07","permalink":{"id":257997,"object_type":"structure","relational_id":15761,"identifier":"2","token":"58.1\/III\/36\/2","url":"\/58.1\/III\/36\/2\/","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":64424,"structure_id":15761,"section_number":"58.1-3606","catch_line":"Property exempt from taxation by classification","url":"\/58.1-3606\/","token":"58.1\/III\/36\/2\/58.1-3606","metadata":false},{"id":61870,"structure_id":15761,"section_number":"58.1-3606.1","catch_line":"Property indirectly owned by government","url":"\/58.1-3606.1\/","token":"58.1\/III\/36\/2\/58.1-3606.1","metadata":false},{"id":68141,"structure_id":15761,"section_number":"58.1-3606.2","catch_line":"Property exempt from taxation; nonprofit institutions of learning.","url":"\/58.1-3606.2\/","token":"58.1\/III\/36\/2\/58.1-3606.2","metadata":false},{"id":75089,"structure_id":15761,"section_number":"58.1-3607","catch_line":"Property exempt from taxation by designation","url":"\/58.1-3607\/","token":"58.1\/III\/36\/2\/58.1-3607","metadata":false},{"id":60631,"structure_id":15761,"section_number":"58.1-3608","catch_line":"Exempt organization's use of property owned by another","url":"\/58.1-3608\/","token":"58.1\/III\/36\/2\/58.1-3608","metadata":false}],"previous_section":{"id":64424,"structure_id":15761,"section_number":"58.1-3606","catch_line":"Property exempt from taxation by classification","url":"\/58.1-3606\/","token":"58.1\/III\/36\/2\/58.1-3606","metadata":false},"next_section":{"id":68141,"structure_id":15761,"section_number":"58.1-3606.2","catch_line":"Property exempt from taxation; nonprofit institutions of learning.","url":"\/58.1-3606.2\/","token":"58.1\/III\/36\/2\/58.1-3606.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3606.1\/","history_text":"

This law was first created in 2006. The record of its establishment is cataloged in chapter 922<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":84826,"section_number":"33.2-1806","catch_line":"Dedication of public property","order_by":null,"url":"\/33.2-1806\/"},{"id":81897,"section_number":"58.1-3703","catch_line":"Counties, cities and towns may impose local license taxes and fees; limitation of authority","order_by":null,"url":"\/58.1-3703\/"}],"refers_to":[{"id":58174,"section_number":"33.2-1800","catch_line":"Definitions","order_by":null,"url":"\/33.2-1800\/"}],"permalink":{"id":258003,"object_type":"law","relational_id":61870,"identifier":"58.1-3606.1","token":"58.1\/III\/36\/2\/58.1-3606.1","url":"\/58.1-3606.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3606.1\/","token":"58.1\/III\/36\/2\/58.1-3606.1","dublin_core":{"Title":"Property indirectly owned by government","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3606.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Property indirectly owned by the Commonwealth or any political subdivision thereof or by the United States shall include, but not be limited to, a leasehold interest or other right pursuant to a concession, as defined in \u00a7 33.2-1800<\/a>, in a transportation facility and real property acquired or constructed for the development and\/or operation of the qualifying transportation facility when (i) the qualifying transportation facility is owned, or title to it is held, by the Commonwealth or any political subdivision thereof or by the United States and is being developed and\/or operated pursuant to a concession under the Public-Private Transportation Act of 1995 (\u00a7 33.2-1800<\/a> et seq.) or similar federal law<\/span> and (ii) the property or leasehold interest is required to be dedicated to the Commonwealth, its political subdivision, or the United States upon the termination of the concession.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROPERTY INDIRECTLY OWNED BY GOVERNMENT (\u00a7 58.1-3606.1)\n\nProperty indirectly owned by the Commonwealth or any political subdivision\nthereof or by the United States shall include, but not be limited to, a\nleasehold interest or other right pursuant to a concession, as defined in \u00a7\n33.2-1800, in a transportation facility and real property acquired or\nconstructed for the development and\/or operation of the qualifying\ntransportation facility when (i) the qualifying transportation facility is\nowned, or title to it is held, by the Commonwealth or any political subdivision\nthereof or by the United States and is being developed and\/or operated pursuant\nto a concession under the Public-Private Transportation Act of 1995 (\u00a7\n33.2-1800 et seq.) or similar federal law and (ii) the property or leasehold\ninterest is required to be dedicated to the Commonwealth, its political\nsubdivision, or the United States upon the termination of the concession.\n\nHISTORY: 2006, c. 922.","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}}