Virginia Statutes
§ 58.1-3620 — Properties inundated by water
Virginia § 58.1-3620
JurisdictionVirginia
Title 58.1TAXATION
Subtitle IIILOCAL TAXES
Ch. 36TAX EXEMPT PROPERTY
Art. 3PROPERTY EXEMPTED BY CLASSIFICATION ON AND AFTER JULY 1, 1971
This text of Virginia § 58.1-3620 (Properties inundated by water) 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. § 58.1-3620 (2026).
Text
The governing body of any county, city or town may provide for the special assessment and valuation for purposes of taxation of all real property within its jurisdiction which is encumbered by a recorded perpetual easement permitting the inundation of such property by water.
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Legislative History
Code 1950, § 58-12.79; 1977, c. 479; 1978, c. 848; 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Repealed§ 58.1-1008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 § 58.1-3620, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-3620.