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2012 SESSION
12100442DBe it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Article 7 of Chapter 32 of Title 58.1 a section numbered 58.1-3296 as follows:
§ 58.1-3296. Assessment of real property; use restricted by law.
When the use of real
property is restricted by federal, state, or local law or
regulation, fair market value shall be determined based solely
on non-restricted uses. .