Virginia Code 58.1-3120: If books for preceding year not made out, how supplied.
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A. If no land book or personal property book was made out for the year immediately preceding the year in which a commissioner takes office, the commissioner of the revenue for such county or city shall proceed to complete books for such year, according to the rate of tax which then existed.
Terms Used In Virginia Code 58.1-3120
- City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
- Personal property: All property that is not real property.
B. All proceedings required by this article in regard to assessment books shall be had with and under the books of such year and the sums charged therein shall be collected and accounted for in like manner.
Code 1950, §§ 58-887, 58-888; 1984, c. 675.