{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3620.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3620.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3620.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3620.html"}],"law_id":79547,"edition_id":1,"section_id":79547,"structure_id":13615,"section_number":"58.1-3620","catch_line":"Properties inundated by water","history":"Code 1950, \u00a7 58-12.79; 1977, c. 479; 1978, c. 848; 1984, c. 675.","full_text":"The governing body of any county, city or town may provide for the special assessment and valuation for purposes of taxation of all real property within its jurisdiction which is encumbered by a recorded perpetual easement permitting the inundation of such property by water.","order_by":null,"text":{"0":{"id":285063,"text":"The governing body of any county, city or town may provide for the special assessment and valuation for purposes of taxation of all real property within its jurisdiction which is encumbered by a recorded perpetual easement permitting the inundation of such property by water.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13615,"edition_id":1,"name":"Property Exempted by Classification on and After July 1, 1971","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:45:23","date_modified":"2026-06-26 03:45:23","permalink":{"id":258019,"object_type":"structure","relational_id":13615,"identifier":"3","token":"58.1\/III\/36\/3","url":"\/58.1\/III\/36\/3\/","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 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bodies","url":"\/58.1-3617\/","token":"58.1\/III\/36\/3\/58.1-3617","metadata":false},{"id":69849,"structure_id":13615,"section_number":"58.1-3618","catch_line":"College alumni associations and foundations","url":"\/58.1-3618\/","token":"58.1\/III\/36\/3\/58.1-3618","metadata":false},{"id":54582,"structure_id":13615,"section_number":"58.1-3619","catch_line":"The State Future Farmers of America, Future Homemakers of America and Future Business Leaders of America","url":"\/58.1-3619\/","token":"58.1\/III\/36\/3\/58.1-3619","metadata":false},{"id":79547,"structure_id":13615,"section_number":"58.1-3620","catch_line":"Properties inundated by water","url":"\/58.1-3620\/","token":"58.1\/III\/36\/3\/58.1-3620","metadata":false},{"id":82078,"structure_id":13615,"section_number":"58.1-3621","catch_line":"Farm club associations","url":"\/58.1-3621\/","token":"58.1\/III\/36\/3\/58.1-3621","metadata":false},{"id":55656,"structure_id":13615,"section_number":"58.1-3622","catch_line":"Habitat for Humanity and local affiliates or subsidiaries thereof","url":"\/58.1-3622\/","token":"58.1\/III\/36\/3\/58.1-3622","metadata":false}],"previous_section":{"id":54582,"structure_id":13615,"section_number":"58.1-3619","catch_line":"The State Future Farmers of America, Future Homemakers of America and Future Business Leaders of America","url":"\/58.1-3619\/","token":"58.1\/III\/36\/3\/58.1-3619","metadata":false},"next_section":{"id":82078,"structure_id":13615,"section_number":"58.1-3621","catch_line":"Farm club associations","url":"\/58.1-3621\/","token":"58.1\/III\/36\/3\/58.1-3621","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3620\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1977, chapter 479; in 1978, chapter 848; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":258065,"object_type":"law","relational_id":79547,"identifier":"58.1-3620","token":"58.1\/III\/36\/3\/58.1-3620","url":"\/58.1-3620\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3620\/","token":"58.1\/III\/36\/3\/58.1-3620","dublin_core":{"Title":"Properties inundated by water","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3620","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The governing body of any county, city or town may provide for the special assessment and valuation for purposes of taxation of all real property within its <span class=\"dictionary\">jurisdiction<\/span> which is encumbered by a recorded perpetual easement permitting the inundation of such property by water.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPROPERTIES INUNDATED BY WATER (\u00a7 58.1-3620)\n\nThe governing body of any county, city or town may provide for the special\nassessment and valuation for purposes of taxation of all real property within\nits jurisdiction which is encumbered by a recorded perpetual easement permitting\nthe inundation of such property by water.\n\nHISTORY: Code 1950, \u00a7 58-12.79; 1977, c. 479; 1978, c. 848; 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}}