{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3243.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3243.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3243.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3243.html"}],"law_id":371652,"edition_id":2,"section_id":371652,"structure_id":52906,"section_number":"58.1-3243","catch_line":"Application of other provisions of Title 58.1","history":"Code 1950, \u00a7 58-769.15; 1971, Ex. Sess., c. 172; 1980, c. 241; 1983, c. 304; 1984, c. 675.","full_text":"The provisions of this title applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis including, without limitation, provisions relating to tax liens, boards of equalization and the correction of erroneous assessments and for such purposes the roll-back taxes shall be considered to be deferred real estate taxes.\n\n","order_by":null,"text":{"0":{"id":1385880,"text":"The provisions of this title applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis including, without limitation, provisions relating to tax liens, boards of equalization and the correction of erroneous assessments and for such purposes the roll-back taxes shall be considered to be deferred real estate taxes.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52906,"edition_id":2,"name":"Special Assessment for Land Preservation","identifier":"4","label":"article","depth":4,"order_by":10,"parent_id":52897,"metadata":{"child_laws":18,"child_structures":0},"date_created":"2026-08-02 03:07:47","date_modified":"2026-08-02 12:36:10","permalink":{"id":1484301,"object_type":"structure","relational_id":52906,"identifier":"4","token":"58.1\/III\/32\/4","url":"\/58.1\/III\/32\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52897,"edition_id":2,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":3,"parent_id":52890,"metadata":{"child_laws":192,"child_structures":21},"date_created":"2026-08-02 03:07:37","date_modified":"2026-08-02 12:36:09","permalink":{"id":1483889,"object_type":"structure","relational_id":52897,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371633,"structure_id":52906,"section_number":"58.1-3229","catch_line":"Repealed","url":"\/58.1-3229\/","token":"58.1\/III\/32\/4\/58.1-3229","metadata":false},{"id":371636,"structure_id":52906,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","url":"\/58.1-3230\/","token":"58.1\/III\/32\/4\/58.1-3230","metadata":false},{"id":371637,"structure_id":52906,"section_number":"58.1-3231","catch_line":"Authority of counties, cities and towns to adopt ordinances; 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roll-back taxes","url":"\/58.1-3237\/","token":"58.1\/III\/32\/4\/58.1-3237","metadata":false},{"id":371643,"structure_id":52906,"section_number":"58.1-3237.1","catch_line":"Authority of counties to enact additional provisions concerning zoning classifications","url":"\/58.1-3237.1\/","token":"58.1\/III\/32\/4\/58.1-3237.1","metadata":false},{"id":371645,"structure_id":52906,"section_number":"58.1-3238","catch_line":"Failure to report change in use; misstatements in applications","url":"\/58.1-3238\/","token":"58.1\/III\/32\/4\/58.1-3238","metadata":false},{"id":371646,"structure_id":52906,"section_number":"58.1-3239","catch_line":"State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council","url":"\/58.1-3239\/","token":"58.1\/III\/32\/4\/58.1-3239","metadata":false},{"id":371648,"structure_id":52906,"section_number":"58.1-3240","catch_line":"Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissioner","url":"\/58.1-3240\/","token":"58.1\/III\/32\/4\/58.1-3240","metadata":false},{"id":371649,"structure_id":52906,"section_number":"58.1-3241","catch_line":"Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality","url":"\/58.1-3241\/","token":"58.1\/III\/32\/4\/58.1-3241","metadata":false},{"id":371651,"structure_id":52906,"section_number":"58.1-3242","catch_line":"Taking of real estate assessed under ordinance by right of eminent domain","url":"\/58.1-3242\/","token":"58.1\/III\/32\/4\/58.1-3242","metadata":false},{"id":371650,"structure_id":52906,"section_number":"58.1-3242.1","catch_line":"Forest Sustainability Fund","url":"\/58.1-3242.1\/","token":"58.1\/III\/32\/4\/58.1-3242.1","metadata":false},{"id":371652,"structure_id":52906,"section_number":"58.1-3243","catch_line":"Application of other provisions of Title 58.1","url":"\/58.1-3243\/","token":"58.1\/III\/32\/4\/58.1-3243","metadata":false},{"id":371653,"structure_id":52906,"section_number":"58.1-3244","catch_line":"Article not in conflict with requirements for preparation and use of true values","url":"\/58.1-3244\/","token":"58.1\/III\/32\/4\/58.1-3244","metadata":false}],"previous_section":{"id":371650,"structure_id":52906,"section_number":"58.1-3242.1","catch_line":"Forest Sustainability Fund","url":"\/58.1-3242.1\/","token":"58.1\/III\/32\/4\/58.1-3242.1","metadata":false},"next_section":{"id":371653,"structure_id":52906,"section_number":"58.1-3244","catch_line":"Article not in conflict with requirements for preparation and use of true values","url":"\/58.1-3244\/","token":"58.1\/III\/32\/4\/58.1-3244","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3243\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1980, chapter 241; in 1983, chapter 304; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1484367,"object_type":"law","relational_id":371652,"identifier":"58.1-3243","token":"58.1\/III\/32\/4\/58.1-3243","url":"\/58.1-3243\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3243\/","token":"58.1\/III\/32\/4\/58.1-3243","dublin_core":{"Title":"Application of other provisions of Title 58.1","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3243","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The provisions of this title applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder <span class=\"dictionary\">mutatis mutandis<\/span> including, without limitation, provisions relating to tax <span class=\"dictionary\">liens<\/span>, boards of equalization and the correction of erroneous assessments and for such purposes the roll-back taxes shall be considered to be deferred real estate taxes.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nAPPLICATION OF OTHER PROVISIONS OF TITLE 58.1 (\u00a7 58.1-3243)\n\nThe provisions of this title applicable to local levies and real estate\nassessment and taxation shall be applicable to assessments and taxation\nhereunder mutatis mutandis including, without limitation, provisions relating to\ntax liens, boards of equalization and the correction of erroneous assessments\nand for such purposes the roll-back taxes shall be considered to be deferred\nreal estate taxes.\n\nHISTORY: Code 1950, \u00a7 58-769.15; 1971, Ex. Sess., c. 172; 1980, c. 241; 1983,\nc. 304; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}