Article 1 Taxable Real Estate

This article is comprised of the following sections:
  • §58.1-3200 Real estate subject to local taxation; taxable real estate defined; leaseholds
  • §58.1-3201 What real estate to be taxed; amount of assessment; public service corporation property
  • §58.1-3202 Taxation of certain multi-unit real estate
  • §58.1-3203 Taxation of certain leasehold interests; concessions
  • §58.1-3204 Lands acquired from United States, etc., when beneficial ownership held prior to January 1
  • §58.1-3205 Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation