Virginia Code 58.1-3389: Article not applicable to real estate assessable by Corporation Commission or Department
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This article shall not apply to any real estate which is assessable under the law by the State Corporation Commission or the Department of Taxation.
Terms Used In Virginia Code 58.1-3389
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- 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
- 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
Code 1950, § 58-915; 1983, cc. 304, 570; 1984, c. 675.