                                 CODE OF VIRGINIA

HOW ASSESSED VALUE CHANGED; IMPROVEMENTS; CORRECTION BY COURT OR BOARD OF
EQUALIZATION (§ 58.1-3351)

The value of real estate as ascertained at a general reassessment and the
ascertained value of new grants which may hereafter be entered and assessed
shall only be changed to allow the addition of the value of improvements, or a
total or partial deduction of the value of such improvements or an addition to
or total or partial deduction from the value of the real estate caused by any
easement affecting the real estate, except so far as the same are directed to be
corrected by a court of competent jurisdiction or by the local board of
equalization in the exercise of powers expressly conferred by law. Routine
maintenance shall not be considered as improvements.

HISTORY: Code 1950, § 58-763; 1968, c. 593; 1983, c. 161; 1984, c. 675.