{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-510.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-510.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-510.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-510.html"}],"law_id":372451,"edition_id":2,"section_id":372451,"structure_id":52996,"section_number":"58.1-510","catch_line":"Purpose","history":"1999, cc. 968, 983.","full_text":"The purpose of this act is to supplement existing land conservation programs to further encourage the preservation and sustainability of Virginia’s unique natural resources, wildlife habitats, open spaces and forested resources.\n\n","order_by":null,"text":{"0":{"id":1388947,"text":"The purpose of this act is to supplement existing land conservation programs to further encourage the preservation and sustainability of Virginia’s unique natural resources, wildlife habitats, open spaces and forested resources.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52996,"edition_id":2,"name":"Virginia Land Conservation Incentives Act of 1999","identifier":"20.1","label":"article","depth":4,"order_by":19,"parent_id":52888,"metadata":{"child_laws":5,"child_structures":0},"date_created":"2026-08-02 03:09:28","date_modified":"2026-08-02 12:35:54","permalink":{"id":1481053,"object_type":"structure","relational_id":52996,"identifier":"20.1","token":"58.1\/I\/3\/20.1","url":"\/58.1\/I\/3\/20.1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":372451,"structure_id":52996,"section_number":"58.1-510","catch_line":"Purpose","url":"\/58.1-510\/","token":"58.1\/I\/3\/20.1\/58.1-510","metadata":false},{"id":372452,"structure_id":52996,"section_number":"58.1-511","catch_line":"Definitions","url":"\/58.1-511\/","token":"58.1\/I\/3\/20.1\/58.1-511","metadata":false},{"id":372454,"structure_id":52996,"section_number":"58.1-512","catch_line":"Land preservation tax credits for individuals and corporations","url":"\/58.1-512\/","token":"58.1\/I\/3\/20.1\/58.1-512","metadata":{"court_decisions":{"0":{"name":"Woolford v. Virginia Dep't of Taxation","case_number":"Record 161095","citation":"806 S.E.2d 398","date":"2017-11-22","url":"https:\/\/www.courtlistener.com\/opinion\/4445695\/woolford-v-virginia-dept-of-taxation\/","abstract":" .\u202f.\u202f. OPINION BY JUSTICE STEPHEN R. McCULLOUGH .\u202f.\u202f. ","court_html":"SCV<\/abbr>"},"1":{"name":"Route 231, LLC, John Carr v. Commissioner of IRS","case_number":"14-1983","citation":"810 F.3d 247","date":"2016-01-08","url":"https:\/\/www.courtlistener.com\/opinion\/3168238\/route-231-llc-john-carr-v-commissioner-of-irs\/","abstract":" .\u202f.\u202f. Affirmed by published opinion. .\u202f.\u202f. ","court_html":"Court of Appeals for the Fourth Circuit"},"2":{"name":"Wetlands Am. Trust, Inc. v. White Cloud Nine Ventures, L.P.","case_number":"Record 141577.","citation":"782 S.E.2d 131","date":"2016-02-12","url":"https:\/\/www.courtlistener.com\/opinion\/3177024\/wetlands-am-trust-inc-v-white-cloud-nine-ventures-lp\/","abstract":" .\u202f.\u202f. Opinion by Justice ELIZABETH A. McCLANAHAN. .\u202f.\u202f. ","court_html":"SCV<\/abbr>"}}}},{"id":372453,"structure_id":52996,"section_number":"58.1-512.1","catch_line":"Determination of fair market value of donation","url":"\/58.1-512.1\/","token":"58.1\/I\/3\/20.1\/58.1-512.1","metadata":{"court_decisions":{"0":{"name":"Woolford v. Virginia Dep't of Taxation","case_number":"Record 161095","citation":"806 S.E.2d 398","date":"2017-11-22","url":"https:\/\/www.courtlistener.com\/opinion\/4445695\/woolford-v-virginia-dept-of-taxation\/","abstract":" .\u202f.\u202f. OPINION BY JUSTICE STEPHEN R. McCULLOUGH .\u202f.\u202f. 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This law was first created in 1999. The record of its establishment is cataloged in chapters 968<\/a> and 983<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1481055,"object_type":"law","relational_id":372451,"identifier":"58.1-510","token":"58.1\/I\/3\/20.1\/58.1-510","url":"\/58.1-510\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-510\/","token":"58.1\/I\/3\/20.1\/58.1-510","dublin_core":{"Title":"Purpose","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-510","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The purpose of this act is to supplement existing land conservation programs to further encourage the preservation and sustainability of Virginia’s unique natural resources, wildlife habitats, open spaces and forested resources.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPURPOSE (\u00a7 58.1-510)\n\nThe purpose of this act is to supplement existing land conservation programs to\nfurther encourage the preservation and sustainability of Virginia’s unique\nnatural resources, wildlife habitats, open spaces and forested resources.\n\nHISTORY: 1999, cc. 968, 983.","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"}}