What real property is taxable?

All real property in Pittsylvania County is subject to taxation except for properties that are specifically exempt through Article X § 6 of the Constitution of Virginia or property classified or designated as exempt under Section 58.1-3600. For example, property owned by the County, the State, or the Federal governments and property are non-taxable, and many properties used for religious, charitable, educational, cultural, or recreational uses are non-taxable.

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1. What is reassessment?
2. What is the purpose of reassessment?
3. What real property is taxable?
4. What is fair market value?