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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>77852</law_id><section_number>58.1-3354</section_number><catch_line>Change when easement acquired</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3355</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="1" identifier="12">Administrative and Judicial Review</unit></structure><text>
						<section><p>In the case of any real estate upon which any easement has been acquired for the installation of public service, highway or street facilities, and which has not been reassessed by the commissioner of the revenue on request of the landowner as provided in &#xA7;&#xA0;<a class="law" title="How assessed value changed; improvements; correction by court or board of equalization" href="/58.1-3351/">58.1-3351</a>, the owner thereof may apply for relief to the <span class="dictionary">circuit</span> <span class="dictionary">court</span> of such county or any city <span class="dictionary">court</span> of record wherein such property is located. If the governing body of any county is of the <span class="dictionary">opinion</span> that any real estate therein is assessed at less than its fair market value, it shall direct the attorney for the Commonwealth to apply to the <span class="dictionary">circuit</span> <span class="dictionary">court</span> of such county to have the assessment corrected. Proceedings upon any such application shall be as provided in &#xA7;&#xA7;&#xA0;<a class="law" title="Application to court to correct erroneous assessments of local levies generally" href="/58.1-3984/">58.1-3984</a> to <a class="law" title="Remedy applicable upon general reassessments; all changes to be certified to commissioners" href="/58.1-3989/">58.1-3989</a> and the <span class="dictionary">court</span> shall enter such <span class="dictionary">order</span> with respect to the assessment as is just and proper.</p></section></text><history>Code 1950, &#xA7; 58-764; 1968, c. 593; 1976, c. 717; 1984, c. 675.</history><metadata></metadata></law>
