§ 58.1-3300. Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and lo...
As soon as the persons, or officers, designated under the provisions of Article 6 (§ 58.1-3270 et seq.) herein have completed the reassessment, they shall make two copies of such record, in the form in which the land books are made out, and shall certify on oath that no assessable real estate is omitted and that there is no error on the face of such record. Such persons, or officers, designated as aforesaid shall then file the original of such reassessment in the office of the circuit court clerk of the city or county, who shall preserve the same in his office; and he or they shall deliver one copy of such reassessment to the commissioner of the revenue of the city or county and one copy to the local board of equalization of such city or county. For cities having an additional court for the recordation of deeds, one extra copy of such reassessment, embracing real estate the conveyance of which is required to be recorded in the clerk's office of such additional court, shall be made and filed in such circuit court clerk's office.
Such persons or officers shall at the same time forward to the Department of Taxation a copy of the recapitulation sheets of such reassessment.
In lieu of complying with the foregoing provisions of this section, the person or persons appointed by the governing body to perform the annual or biennial reassessment of real estate set forth in §§ 58.1-3251 and 58.1-3253 shall sign the land book attesting to the valuations contained therein resulting from such assessment.
(Code 1950, § 58-791; 1984, c. 675; 1985, c. 221.)
Sections: Previous 58.1-3290 58.1-3291 58.1-3292 58.1-3292.1 58.1-3293 58.1-3294 58.1-3295 58.1-3300 58.1-3301 58.1-3302 58.1-3303 58.1-3304 58.1-3305 58.1-3306 58.1-3307 NextLast modified: April 16, 2009