Division 1. GENERALLY

Division 2. ASSESSMENT OF LAND DEVOTED TO AGRICULTURAL USES

Division 3. DEFERRAL FOR ELDERLY AND DISABLED PERSONS; EXEMPTION FOR QUALIFYING ELDERLY PERSONS

Division 4. EXEMPTION FOR CERTAIN REHABILITATED RESIDENTIAL AND COMMERCIAL REAL ESTATE

Division 5. DEFERRAL FOR HOUSING DEVELOPMENTS ELIGIBLE FOR FEDERAL LOW-INCOME HOUSING CREDITS

Footnotes: --- (3) --- Charter reference— Power of city to levy and collect ad valorem taxes on real estate, § 2.02A. State Law reference— Real property tax, Code of Virginia, § 58.1-3200 et seq.