Virginia Decodedhttps://vacode.org7629958.1-3283Assessment of airspace owned separately from subjacent land surface2025TaxationLocal TaxesReal Property TaxReassessment/Assessment (Valuation) Procedure and Practice

When airspace is owned by anyone other than the owner of the subjacent land surface, the airspace and the surface will be separately assessed to their respective owners.

Code 1950, § 58-773.2; 1979, c. 431; 1984, c. 675.