The Virginia Constitution mandates that all property within the state, except exempt property, must be taxed. In light of the constitution's directive, this note examines the present Virginia property taxation structure in order to provide the practitioner with a guide to its application and operation.
Gordon M. Cooley, Burton F. Dodd, Norman T. Fowlkes, Julia Krebs-Markrich & Ronald E. Kuykendall,
Property Taxation in Virginia,
U. Rich. L. Rev.
Available at: http://scholarship.richmond.edu/lawreview/vol11/iss3/9