§ 58.1-3220 Partial exemption for certain rehabilitated, renovated or replacement residential structures.
§ 58.1-3220.01 Local real property tax credits on certain rehabilitated, renovated or replacement residential structures.
§ 58.1-3220.1 Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures.
§ 58.1-3221 Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures.
§ 58.1-3221.1 Classification of land and improvements for tax purposes.
§ 58.1-3221.2 Classification of certain energy-efficient buildings for tax purposes.
§ 58.1-3221.3 Classification of certain commercial and industrial real property and taxation of such property by certain localities.
§ 58.1-3221.4 Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes.
§ 58.1-3221.5 Classification of certain historical buildings for tax purposes.
§ 58.1-3221.6 Classification of blighted and derelict properties in certain localities.
§ 58.1-3222 Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings.
§ 58.1-3223 Taxation of life tenant’s interest when remainder held by United States.
§ 58.1-3224 Apportionment of city taxes when part of real estate becomes separately owned.
§ 58.1-3225 Apportionment of taxes, etc., on partition.
§ 58.1-3226 Procedure for such apportionment.
§ 58.1-3226.1 Release of lien on portion of real estate upon payment of taxes.
§ 58.1-3227 Proration of delinquent taxes after purchase of part of tract.
§ 58.1-3228 Release of delinquent tax lien to facilitate a conveyance of real property.
§ 58.1-3228.1 Partial exemption from real property taxes for flood mitigation efforts.
§ 58.1-3228.2 (For contingent repeal date, see Acts 2024, c. 583, cl. 3) Classification of real property owned by certain surviving spouses for tax purposes.

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Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 32 > Article 3 - Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications.

  • Adult: means a person 18 years of age or older. See Virginia Code 16.1-228
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Blighted property: means any property that endangers the public health or safety in its condition at the time of the filing of the petition for condemnation and is (i) a public nuisance or (ii) an individual commercial, industrial, or residential structure or improvement that is beyond repair or unfit for human occupancy or use. See Virginia Code 1-219.1
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Child in need of services: means (i) a child whose behavior, conduct or condition presents or results in a serious threat to the well-being and physical safety of the child or (ii) a child under the age of 14 whose behavior, conduct or condition presents or results in a serious threat to the well-being and physical safety of another person; however, no child who in good faith is under treatment solely by spiritual means through prayer in accordance with the tenets and practices of a recognized church or religious denomination shall for that reason alone be considered to be a child in need of services, nor shall any child who habitually remains away from or habitually deserts or abandons his family as a result of what the court or the local child protective services unit determines to be incidents of physical, emotional or sexual abuse in the home be considered a child in need of services for that reason alone. See Virginia Code 16.1-228
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Taxation. See Virginia Code 58.1-1
  • Department: means the Department of Juvenile Justice and "Director" means the administrative head in charge thereof or such of his assistants and subordinates as are designated by him to discharge the duties imposed upon him under this law. See Virginia Code 16.1-228
  • detention home: means a local, regional or state public or private locked residential facility that has construction fixtures designed to prevent escape and to restrict the movement and activities of children held in lawful custody. See Virginia Code 16.1-228
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Virginia Code 1-257
  • judge: means the judge or the substitute judge of the juvenile and domestic relations district court of each county or city. See Virginia Code 16.1-228
  • law: means the Juvenile and Domestic Relations District Court Law embraced in this chapter. See Virginia Code 16.1-228
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • Supreme Court: means the Supreme Court of Virginia. See Virginia Code 1-249
  • sworn: means "affirm" or "affirmed. See Virginia Code 1-250
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255