Virginia § 58.1-3120 If books for preceding year not made out, how supplied

Virginia Statutes

§ 58.1-3120 — If books for preceding year not made out, how supplied

Virginia § 58.1-3120

JurisdictionVirginia

Title 58.1TAXATION

Subtitle IIILOCAL TAXES

Ch. 31LOCAL OFFICERS

Art. 1COMMISSIONERS OF THE REVENUE

This text of Virginia § 58.1-3120 (If books for preceding year not made out, how supplied) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-3120 (2026).

Text

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.

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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.