Virginia Statutes
§ 58.1-3282 — When land and improvements owned separately; how assessed
Virginia § 58.1-3282
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IIILOCAL TAXES
Ch. 32REAL PROPERTY TAX
Art. 7REASSESSMENT/ASSESSMENT (VALUATION) PROCEDURE AND PRACTICE
This text of Virginia § 58.1-3282 (When land and improvements owned separately; how assessed) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-3282 (2026).
Text
When a public service corporation or a political subdivision of the Commonwealth does not own both a tract, piece or parcel of land and the improvements thereon, including leasehold improvements owned by the lessee which are to be removed by the lessee at the end of the lease term, the land and such improvements may be assessed separately.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Code 1950, § 58-773.1; 1952, c. 229; 1984, c. 675; 1988, c. 280.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-3282, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-3282.