The Department of Taxation shall prescribe and furnish to local officers the necessary forms for the assessment of the omitted taxes mentioned in this chapter which they are authorized to assess. Omitted taxes, except on real estate, shall not be assessed on the current assessment books.

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Terms Used In Virginia Code 58.1-3905

  • Department: means the Department of Taxation. See Virginia Code 58.1-1
  • 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, § 58-1166; 1984, c. 675.

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