Virginia § 58.1-3204 - Lands acquired from United States, etc., when beneficial ownership held prior to January 1
Full text of Virginia Code of Virginia § 58.1-3204 — Lands acquired from United States, etc., when beneficial ownership held prior to January 1, with citation guidance and answers to common questions.
§ 58.1-3204. Lands acquired from United States, etc., when beneficial ownership held prior to January 1
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.
Code 1950, § 58-761; 1984, c. 675.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-3204
What does Code of Virginia § 58.1-3204 cover?
Section 58.1-3204 ("Lands acquired from United States, etc., when beneficial ownership held prior to January 1") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-3204?
A common citation format is "Code of Virginia § 58.1-3204" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-3204 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.