Tax Type
Local Taxes
Property Tax
Description
Leasehold Interest in Federally-Owned Land
Topic
Local Power to Tax
Property Subject to Tax
Taxability of Persons and Transactions
Date Issued
02-28-1977
A quarry is considered "mineral land' and, therefore, is subject to the special assessment provisions of §58-774, Code of Virginia.
A quarry is considered "mineral land' and, therefore, is subject to the special assessment provisions of §58-774, Code of Virginia.
A leasehold interest in federally-owned mineral land is subject to property taxes.
Attorney General's Opinion