Virginia Code 58.1-3320: Taxes to be extended on basis of assessment.
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Taxes for each year on real estate subject to assessment or reassessment shall be extended on the basis of the last general reassessment or biennial assessment made prior to such year, subject to such changes as may have been lawfully made.
Terms Used In Virginia Code 58.1-3320
- real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
Code 1950, § 58-759; 1984, c. 675.