Virginia Code 58.1-3204: Lands acquired from United States, etc., when beneficial ownership held prior to January 1
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All persons or corporations who receive deeds from the United States or its agencies for lands in the Commonwealth of Virginia by virtue of contracts therefor by which the beneficial ownership was held prior to January 1 of that year shall be assessable by the commissioners of the revenue for taxes and levies on such lands for the then current year, as if the deed for the lands had been recorded on or before January 1 of that year.
Terms Used In Virginia Code 58.1-3204
- Deed: The legal instrument used to transfer title in real property from one person to another.
- 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
Code 1950, § 58-761; 1984, c. 675.