Virginia Statutes
§ 58.1-3291 — Valuation of repairs, additions and new buildings
Virginia § 58.1-3291
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IIILOCAL TAXES
Ch. 32REAL PROPERTY TAX
Art. 7REASSESSMENT/ASSESSMENT (VALUATION) PROCEDURE AND PRACTICE
This text of Virginia § 58.1-3291 (Valuation of repairs, additions and new buildings) 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. § 58.1-3291 (2026).
Text
Any building and enclosure which may have been increased in value to $500 or upwards, by repairs or additions thereto, shall be assessed in the same manner as if they were new.
New buildings shall be assessed, whether entirely finished or not, at their actual value at the time of assessment.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Code 1950, §§ 58-811, 58-812; 1974, c. 133; 1983, c. 161; 1984, c. 675.
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Repealed§ 58.1-1008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 § 58.1-3291, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-3291.