Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE III. Local Taxes |
CHAPTER 32. Real Property Tax |
ARTICLE 8. Reassessment Record/Land Book, Communication of Documents to Commissioner of Revenue |
SECTION 58.1-3308. Commissioner to enter lands appearing on abstracts and assess their value |
The commissioner of the revenue shall enter in the books and assess the fair market value of all lands in his county or city appearing by the abstracts to have been granted. Code 1950, § 58-802; 1984, c. 675. |