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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>81927</law_id><section_number>58.1-3355</section_number><catch_line>Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><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 event any deduction has been made from the value of real estate for any public service corporation easement under either &#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> or &#xA7;&#xA0;<a class="law" title="Change when easement acquired" href="/58.1-3354/">58.1-3354</a>, the commissioner of revenue or director of finance shall, on request, send the State Corporation Commission, the <span class="dictionary">Department</span> of Taxation, and the public service corporation owning said easement the amount of the deduction so made.</p></section></text><history>Code 1950, &#xA7; 58-764.1; 1968, c. 593; 1977, c. 49; 1983, c. 570; 1984, c. 675.</history><metadata></metadata></law>
