CHAPTER 229

An Act to amend the Code of Virginia by adding a section numbered
58-773.1 relating to taxation of certain real estate. ‘H 104]

Approved March 8, 1952

Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia be amended by adding a section numbered
58-773.1 as follows:
§ 58-773.1. When land and improvements owned separately; how
assessed.—In any case in which a tract, piece or parcel of land is owned
by a public service corporation, municipality or other political subdivision
of the State, and the improvements thereon are owned by another, the
land and improvements may be separately assessed.