Virginia Code 58.1-3242: Taking of real estate assessed under ordinance by right of eminent domain.
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The taking of real estate which is being valued, assessed and taxed under an ordinance adopted pursuant to this article by right of eminent domain shall not subject the real estate so taken to the roll-back taxes herein imposed.
Terms Used In Virginia Code 58.1-3242
- real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
Code 1950, § 58-769.14; 1971, Ex. Sess., c. 172; 1984, c. 675.