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Va. Code Ann. § 58.1-3242

Taking of real estate assessed under ordinance by right of eminent domain

Code 1950, § 58-769.14; 1971, Ex

The taking of real estate which is being valued, assessed and taxed under an ordinance adopted pursuant to this article by right of eminent domain shall not subject the real estate so taken to the roll-back taxes herein imposed.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.