§ 58.1-3243. Application of other provisions of Title 58.1
The provisions of this title applicable to local levies and real estate assessment and taxation shall be applicable to assessments and taxation hereunder mutatis mutandis including, without limitation, provisions relating to tax liens, boards of equalization and the correction of erroneous assessments and for such purposes the roll-back taxes shall be considered to be deferred real estate taxes.
(Code 1950, § 58-769.15; 1971, Ex. Sess., c. 172; 1980, c. 241; 1983, c. 304; 1984, c. 675.)
Sections: Previous 58.1-3237 58.1-3237.1 58.1-3238 58.1-3239 58.1-3240 58.1-3241 58.1-3242 58.1-3243 58.1-3244 58.1-3245 58.1-3245.1 58.1-3245.2 58.1-3245.3 58.1-3245.4 58.1-3245.4:1 NextLast modified: April 3, 2009