§ 58-1-3600

As used in this chapter the word 'taxation' shall not be construed to include assessments for local improvements as provided for in Article 2 (§ 15.2-2404 et seq.) of Chapter 24 of Title 15.2, Article 2 (§ 15.2-2404 et seq.) of Chapter 24 of Title 15.2 or the charter of any city or town.\nCode 1950, § 58-12.1; 1964, c. 470; 1984, c. 675.