Virginia Statutes
§ 58.1-3284 — Assessment of standing timber trees owned by person who owns land surface; when owned separately
Virginia § 58.1-3284
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IIILOCAL TAXES
Ch. 32REAL PROPERTY TAX
Art. 7REASSESSMENT/ASSESSMENT (VALUATION) PROCEDURE AND PRACTICE
This text of Virginia § 58.1-3284 (Assessment of standing timber trees owned by person who owns land surface; when owned separately) 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. § 58.1-3284 (2026).
Text
A.When the land surface and standing timber trees are owned by the same person, the value of the land, inclusive of the standing timber trees, shall be ascertained and assessed at such ascertained value.
B.In any case when the surface of the land is owned by one person and the standing timber trees thereon are owned by another, the relative value of each shall be determined and the owners shall be assessed with the value of their respective interests.
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Legislative History
Code 1950, § 58-804; 1958, c. 314; 1970, c. 440; 1971, Ex. Sess., cc. 3, 172; 1975, c. 547; 1980, c. 360; 1984, c. 675.
Nearby Sections
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§ 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Repealed§ 58.1-1008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
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Bluebook (online)
Virginia § 58.1-3284, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-3284.