When airspace is owned by anyone other than the owner of the subjacent land surface, the airspace and the surface will be separately assessed to their respective owners.
Va. Code Ann. § 58.1-3283
Assessment of airspace owned separately from subjacent land surface
Code 1950, § 58-773.2; 1979, c. 431; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.