§ 58.1-3904. Omitted lands
When the commissioner ascertains that there is any land in his county or city which has not before been entered on his land book or, after being entered, has from any cause been omitted for one or more years, he shall make an entry thereof in the name of the owner. Any person owning or claiming any tract or part of land which has not been entered on the land book or which, if so entered, has for any cause been omitted therefrom, may have the part he owns entered on the land book, specifying the part of the land so entered by having the same surveyed and laid off if necessary and a plat and description thereof returned to and recorded by the clerk of the circuit court of the county or city in which the land is situated. The commissioner of the revenue in whose county or city the land is situated shall proceed to the best of his judgment, having reference to the assessed value of contiguous lands similarly situated, to assess the fair market value of such land, and shall place such land on the land book and assess taxes at the rate imposed by law for each year the land was not entered in the land book. However, no assessment of taxes shall be made hereunder for any year except the then current year or any tax year of the three tax years last past.
(Code 1950, § 58-1165; 1984, c. 675.)
Sections: Previous 58.1-3900 58.1-3901 58.1-3902 58.1-3903 58.1-3903.1 58.1-3904 58.1-3905 58.1-3906 58.1-3907 58.1-3908 58.1-3910 58.1-3911 58.1-3912 58.1-3913 58.1-3914 NextLast modified: April 3, 2009