{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3601.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3601.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3601.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3601.html"}],"law_id":371899,"edition_id":2,"section_id":371899,"structure_id":52934,"section_number":"58.1-3601","catch_line":"Property becomes taxable immediately upon sale by tax-exempt owner","history":"Code 1950, \u00a7 58-16.1; 1964, c. 178; 1984, c. 675.","full_text":"Any property exempt from taxation pursuant to this chapter which is subsequently sold to a person not having tax-exempt status shall immediately become subject to taxation and be assessed therefor. The tax levied for the current year shall be prorated for the remainder of the tax year.\n\n","order_by":null,"text":{"0":{"id":1386639,"text":"Any property exempt from taxation pursuant to this chapter which is subsequently sold to a person not having tax-exempt status shall immediately become subject to taxation and be assessed therefor. The tax levied for the current year shall be prorated for the remainder of the tax year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52934,"edition_id":2,"name":"Exemptions Generally","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52933,"metadata":{"child_laws":7,"child_structures":0},"date_created":"2026-08-02 03:08:20","date_modified":"2026-08-02 12:36:13","permalink":{"id":1484969,"object_type":"structure","relational_id":52934,"identifier":"1","token":"58.1\/III\/36\/1","url":"\/58.1\/III\/36\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52933,"edition_id":2,"name":"Tax Exempt Property","identifier":"36","label":"chapter","depth":3,"order_by":7,"parent_id":52890,"metadata":{"child_laws":40,"child_structures":6},"date_created":"2026-08-02 03:08:20","date_modified":"2026-08-02 12:36:13","permalink":{"id":1484967,"object_type":"structure","relational_id":52933,"identifier":"36","token":"58.1\/III\/36","url":"\/58.1\/III\/36\/","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":371898,"structure_id":52934,"section_number":"58.1-3600","catch_line":"Definitions","url":"\/58.1-3600\/","token":"58.1\/III\/36\/1\/58.1-3600","metadata":false},{"id":371899,"structure_id":52934,"section_number":"58.1-3601","catch_line":"Property becomes taxable immediately upon sale by tax-exempt owner","url":"\/58.1-3601\/","token":"58.1\/III\/36\/1\/58.1-3601","metadata":false},{"id":371900,"structure_id":52934,"section_number":"58.1-3602","catch_line":"Exemptions not applicable to associations, etc., paying death, etc., benefits","url":"\/58.1-3602\/","token":"58.1\/III\/36\/1\/58.1-3602","metadata":false},{"id":371901,"structure_id":52934,"section_number":"58.1-3603","catch_line":"Exemptions not applicable when building is source of revenue","url":"\/58.1-3603\/","token":"58.1\/III\/36\/1\/58.1-3603","metadata":false},{"id":371902,"structure_id":52934,"section_number":"58.1-3604","catch_line":"Tax exemption information","url":"\/58.1-3604\/","token":"58.1\/III\/36\/1\/58.1-3604","metadata":false},{"id":371904,"structure_id":52934,"section_number":"58.1-3605","catch_line":"Triennial application for exemption; removal by local governing body","url":"\/58.1-3605\/","token":"58.1\/III\/36\/1\/58.1-3605","metadata":false},{"id":371903,"structure_id":52934,"section_number":"58.1-3605.1","catch_line":"Repealed","url":"\/58.1-3605.1\/","token":"58.1\/III\/36\/1\/58.1-3605.1","metadata":false}],"previous_section":{"id":371898,"structure_id":52934,"section_number":"58.1-3600","catch_line":"Definitions","url":"\/58.1-3600\/","token":"58.1\/III\/36\/1\/58.1-3600","metadata":false},"next_section":{"id":371900,"structure_id":52934,"section_number":"58.1-3602","catch_line":"Exemptions not applicable to associations, etc., paying death, etc., benefits","url":"\/58.1-3602\/","token":"58.1\/III\/36\/1\/58.1-3602","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3601\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1964, chapter 178; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1484975,"object_type":"law","relational_id":371899,"identifier":"58.1-3601","token":"58.1\/III\/36\/1\/58.1-3601","url":"\/58.1-3601\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3601\/","token":"58.1\/III\/36\/1\/58.1-3601","dublin_core":{"Title":"Property becomes taxable immediately upon sale by tax-exempt owner","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3601","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any property exempt from taxation pursuant to this chapter which is subsequently sold to a person not having tax-exempt status shall immediately become subject to taxation and be assessed therefor. The tax levied for the current year shall be prorated for the remainder of the tax year.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPROPERTY BECOMES TAXABLE IMMEDIATELY UPON SALE BY TAX-EXEMPT OWNER (\u00a7\n58.1-3601)\n\nAny property exempt from taxation pursuant to this chapter which is subsequently\nsold to a person not having tax-exempt status shall immediately become subject\nto taxation and be assessed therefor. The tax levied for the current year shall\nbe prorated for the remainder of the tax year.\n\nHISTORY: Code 1950, \u00a7 58-16.1; 1964, c. 178; 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"}}