58.1-3351 - How assessed value changed; improvements; correction by court or board of equalization. - Virginia Statutes

§ 58.1-3351. How assessed value changed; improvements; correction by court orboard of equalization.

The value of real estate as ascertained at a general reassessment and theascertained value of new grants which may hereafter be entered and assessedshall only be changed to allow the addition of the value of improvements, ora total or partial deduction of the value of such improvements or an additionto or total or partial deduction from the value of the real estate caused byany easement affecting the real estate, except so far as the same aredirected to be corrected by a court of competent jurisdiction or by the localboard of equalization in the exercise of powers expressly conferred by law.Routine maintenance shall not be considered as improvements.

(Code 1950, § 58-763; 1968, c. 593; 1983, c. 161; 1984, c. 675.)