{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-511.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-511.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-511.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-511.html"}],"law_id":70641,"edition_id":1,"section_id":70641,"structure_id":16129,"section_number":"58.1-511","catch_line":"Definitions","history":"1999, cc. 968, 983; 2005, c. 940.","full_text":"For the purposes of the article:\n\t\t“Interest in real property” means any right in real property, including access thereto or improvements thereon, or water, including but not limited to an open-space easement or conservation easement, provided such interest complies with the requirements of the U.S. Internal Revenue Code \u00a7 170 (h), partial interest, mineral right, remainder or future interest, or other interest or right in real property.\n\t\t“Land” or “lands” means real property, with or without improvements thereon; rights-of-way, water and riparian rights; easements; privileges and all other rights or interests of any land or description in, relating to or connected with real property.\n\t\t“Public or Private Conservation Agency” means any Virginia governmental body, or any private not-for-profit charitable corporation or trust authorized to do business in the Commonwealth and organized and operated for natural resources, land conservation or historic preservation purposes, and having tax-exempt status as a public charity under the U.S. Internal Revenue Code of 1986, as amended, and having the power to acquire, hold and maintain land and\/or interests in land for such purposes.","order_by":null,"text":{"0":{"id":254857,"text":"For the purposes of the article:\n\t\t“Interest in real property” means any right in real property, including access thereto or improvements thereon, or water, including but not limited to an open-space easement or conservation easement, provided such interest complies with the requirements of the U.S. Internal Revenue Code \u00a7 170 (h), partial interest, mineral right, remainder or future interest, or other interest or right in real property.\n\t\t“Land” or “lands” means real property, with or without improvements thereon; rights-of-way, water and riparian rights; easements; privileges and all other rights or interests of any land or description in, relating to or connected with real property.\n\t\t“Public or Private Conservation Agency” means any Virginia governmental body, or any private not-for-profit charitable corporation or trust authorized to do business in the Commonwealth and organized and operated for natural resources, land conservation or historic preservation purposes, and having tax-exempt status as a public charity under the U.S. Internal Revenue Code of 1986, as amended, and having the power to acquire, hold and maintain land and\/or interests in land for such purposes.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16129,"edition_id":1,"name":"Virginia Land Conservation Incentives Act of 1999","identifier":"20.1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 04:07:01","date_modified":"2026-06-26 04:07:01","permalink":{"id":254051,"object_type":"structure","relational_id":16129,"identifier":"20.1","token":"58.1\/I\/3\/20.1","url":"\/58.1\/I\/3\/20.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":81976,"structure_id":16129,"section_number":"58.1-510","catch_line":"Purpose","url":"\/58.1-510\/","token":"58.1\/I\/3\/20.1\/58.1-510","metadata":false},{"id":70641,"structure_id":16129,"section_number":"58.1-511","catch_line":"Definitions","url":"\/58.1-511\/","token":"58.1\/I\/3\/20.1\/58.1-511","metadata":false},{"id":76719,"structure_id":16129,"section_number":"58.1-512","catch_line":"Land preservation tax credits for individuals and corporations","url":"\/58.1-512\/","token":"58.1\/I\/3\/20.1\/58.1-512","metadata":false},{"id":64755,"structure_id":16129,"section_number":"58.1-512.1","catch_line":"Determination of fair market value of donation","url":"\/58.1-512.1\/","token":"58.1\/I\/3\/20.1\/58.1-512.1","metadata":false},{"id":63964,"structure_id":16129,"section_number":"58.1-513","catch_line":"Limitations; transfer of credit; gain or loss from tax credit","url":"\/58.1-513\/","token":"58.1\/I\/3\/20.1\/58.1-513","metadata":false}],"previous_section":{"id":81976,"structure_id":16129,"section_number":"58.1-510","catch_line":"Purpose","url":"\/58.1-510\/","token":"58.1\/I\/3\/20.1\/58.1-510","metadata":false},"next_section":{"id":76719,"structure_id":16129,"section_number":"58.1-512","catch_line":"Land preservation tax credits for individuals and corporations","url":"\/58.1-512\/","token":"58.1\/I\/3\/20.1\/58.1-512","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-511\/","history_text":"

This law was first created in 1999. The record of its establishment is cataloged in chapters 968<\/a> and 983<\/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. It has been modified 1 time. 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. That modification is as follows: in 2005, chapter 940<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":254057,"object_type":"law","relational_id":70641,"identifier":"58.1-511","token":"58.1\/I\/3\/20.1\/58.1-511","url":"\/58.1-511\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-511\/","token":"58.1\/I\/3\/20.1\/58.1-511","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-511","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For the purposes of the article:\n\t\t“Interest in real property<\/span>” means any right in real property, including access thereto or improvements thereon, or water, including but not limited to an open-space easement or conservation easement, provided such interest complies with the requirements of the U.S. Internal Revenue Code \u00a7 170 (h), partial interest, mineral right, remainder or future interest, or other interest or right in real property.\n\t\t“Land<\/span>” or “lands<\/span><\/span>” means real property, with or without improvements thereon; rights-of-way, water and riparian rights; easements; privileges<\/span> and all other rights or interests of any land<\/span> or description in, relating to or connected with real property.\n\t\t“Public or Private Conservation Agency<\/span>” means any Virginia governmental body, or any private not-for-profit charitable corporation<\/span> or trust<\/span> authorized to do business in the Commonwealth and organized and operated for natural resources, land<\/span> conservation or historic preservation purposes, and having tax-exempt status as a public charity under the U.S. Internal Revenue Code of 1986, as amended, and having the power to acquire, hold and maintain land<\/span> and\/or interests in land<\/span> for such purposes.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-511)\n\nFor the purposes of the article:\n\t\t“Interest in real property” means any right in real property,\nincluding access thereto or improvements thereon, or water, including but not\nlimited to an open-space easement or conservation easement, provided such\ninterest complies with the requirements of the U.S. Internal Revenue Code \u00a7 170\n(h), partial interest, mineral right, remainder or future interest, or other\ninterest or right in real property.\n\t\t“Land” or “lands” means real property, with or without\nimprovements thereon; rights-of-way, water and riparian rights; easements;\nprivileges and all other rights or interests of any land or description in,\nrelating to or connected with real property.\n\t\t“Public or Private Conservation Agency” means any Virginia\ngovernmental body, or any private not-for-profit charitable corporation or trust\nauthorized to do business in the Commonwealth and organized and operated for\nnatural resources, land conservation or historic preservation purposes, and\nhaving tax-exempt status as a public charity under the U.S. Internal Revenue\nCode of 1986, as amended, and having the power to acquire, hold and maintain\nland and\/or interests in land for such purposes.\n\nHISTORY: 1999, cc. 968, 983; 2005, c. 940.","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}}