58.1-3620 - Properties inundated by water.
§ 58.1-3620. Properties inundated by water.
The governing body of any county, city or town may provide for the specialassessment and valuation for purposes of taxation of all real property withinits jurisdiction which is encumbered by a recorded perpetual easementpermitting the inundation of such property by water.
(Code 1950, § 58-12.79; 1977, c. 479; 1978, c. 848; 1984, c. 675.)