{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2602.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2602.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2602.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2602.html"}],"law_id":66175,"edition_id":1,"section_id":66175,"structure_id":15600,"section_number":"58.1-2602","catch_line":"Local authorities to examine assessments and inform Department or Commission whether correct","history":"Code 1950, \u00a7 58-511; 1972, c. 549; 1983, c. 570; 1984, c. 675; 1999, c. 971.","full_text":"The governing body of each county, city and town, receiving a copy of any assessment made by the Commission or the Department against property of a public service corporation or other person with property assessed pursuant to this chapter located in such county, city or town, shall forthwith review such assessments and determine whether they are accurate and notify the clerk of the Commission or the Department of any corrections thereto. Such governing bodies at their own expense may, when there is reason to doubt the correctness of the assessed length of any line, retain any surveyor in order to verify the assessment of the Commission or the Department.","order_by":null,"text":{"0":{"id":240377,"text":"The governing body of each county, city and town, receiving a copy of any assessment made by the Commission or the Department against property of a public service corporation or other person with property assessed pursuant to this chapter located in such county, city or town, shall forthwith review such assessments and determine whether they are accurate and notify the clerk of the Commission or the Department of any corrections thereto. Such governing bodies at their own expense may, when there is reason to doubt the correctness of the assessed length of any line, retain any surveyor in order to verify the assessment of the Commission or the Department.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15600,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 03:56:43","date_modified":"2026-06-26 03:56:43","permalink":{"id":256059,"object_type":"structure","relational_id":15600,"identifier":"1","token":"58.1\/II\/26\/1","url":"\/58.1\/II\/26\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85862,"structure_id":15600,"section_number":"58.1-2600","catch_line":"Definitions","url":"\/58.1-2600\/","token":"58.1\/II\/26\/1\/58.1-2600","metadata":false},{"id":59536,"structure_id":15600,"section_number":"58.1-2601","catch_line":"Boundaries of certain political units to be furnished company, Commission and Department","url":"\/58.1-2601\/","token":"58.1\/II\/26\/1\/58.1-2601","metadata":false},{"id":66175,"structure_id":15600,"section_number":"58.1-2602","catch_line":"Local authorities to examine assessments and inform Department or Commission whether correct","url":"\/58.1-2602\/","token":"58.1\/II\/26\/1\/58.1-2602","metadata":false},{"id":85920,"structure_id":15600,"section_number":"58.1-2603","catch_line":"Local levies to be extended by commissioners of the revenue; copies; forms","url":"\/58.1-2603\/","token":"58.1\/II\/26\/1\/58.1-2603","metadata":false},{"id":64358,"structure_id":15600,"section_number":"58.1-2604","catch_line":"Assessed valuation","url":"\/58.1-2604\/","token":"58.1\/II\/26\/1\/58.1-2604","metadata":false},{"id":75218,"structure_id":15600,"section_number":"58.1-2605","catch_line":"Repealed","url":"\/58.1-2605\/","token":"58.1\/II\/26\/1\/58.1-2605","metadata":false},{"id":81669,"structure_id":15600,"section_number":"58.1-2606","catch_line":"Local taxation of real and tangible personal property of public service corporations; other persons","url":"\/58.1-2606\/","token":"58.1\/II\/26\/1\/58.1-2606","metadata":false},{"id":80994,"structure_id":15600,"section_number":"58.1-2606.1","catch_line":"Local taxation for solar photovoltaic projects five megawatts or less","url":"\/58.1-2606.1\/","token":"58.1\/II\/26\/1\/58.1-2606.1","metadata":false},{"id":70665,"structure_id":15600,"section_number":"58.1-2607","catch_line":"Local taxation of real and tangible personal property of railroads","url":"\/58.1-2607\/","token":"58.1\/II\/26\/1\/58.1-2607","metadata":false},{"id":84464,"structure_id":15600,"section_number":"58.1-2608","catch_line":"State taxation of railroads, telecommunications companies","url":"\/58.1-2608\/","token":"58.1\/II\/26\/1\/58.1-2608","metadata":false},{"id":72445,"structure_id":15600,"section_number":"58.1-2609","catch_line":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","url":"\/58.1-2609\/","token":"58.1\/II\/26\/1\/58.1-2609","metadata":false},{"id":81768,"structure_id":15600,"section_number":"58.1-2610","catch_line":"Penalty for failure to file timely report","url":"\/58.1-2610\/","token":"58.1\/II\/26\/1\/58.1-2610","metadata":false},{"id":79633,"structure_id":15600,"section_number":"58.1-2611","catch_line":"Penalty for failure to pay tax","url":"\/58.1-2611\/","token":"58.1\/II\/26\/1\/58.1-2611","metadata":false},{"id":66810,"structure_id":15600,"section_number":"58.1-2612","catch_line":"Lien of taxes","url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612","metadata":false}],"previous_section":{"id":59536,"structure_id":15600,"section_number":"58.1-2601","catch_line":"Boundaries of certain political units to be furnished company, Commission and Department","url":"\/58.1-2601\/","token":"58.1\/II\/26\/1\/58.1-2601","metadata":false},"next_section":{"id":85920,"structure_id":15600,"section_number":"58.1-2603","catch_line":"Local levies to be extended by commissioners of the revenue; copies; forms","url":"\/58.1-2603\/","token":"58.1\/II\/26\/1\/58.1-2603","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2602\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapter 549; in 1983, chapter 570; in 1984, chapter 675; in 1999, chapter 971<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":256069,"object_type":"law","relational_id":66175,"identifier":"58.1-2602","token":"58.1\/II\/26\/1\/58.1-2602","url":"\/58.1-2602\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2602\/","token":"58.1\/II\/26\/1\/58.1-2602","dublin_core":{"Title":"Local authorities to examine assessments and inform Department or Commission whether correct","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2602","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The governing body of each county, city and town, receiving a copy of any assessment made by the Commission or the Department<\/span> against property of a public service corporation or other person with property assessed pursuant to this chapter located in such county, city or town, shall forthwith review such assessments and determine whether they are accurate and notify the clerk of the Commission or the Department<\/span> of any corrections thereto. Such governing bodies at their own expense may, when there is reason to doubt the correctness of the assessed length of any line, retain any surveyor in order<\/span> to verify the assessment of the Commission or the Department<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOCAL AUTHORITIES TO EXAMINE ASSESSMENTS AND INFORM DEPARTMENT OR COMMISSION\nWHETHER CORRECT (\u00a7 58.1-2602)\n\nThe governing body of each county, city and town, receiving a copy of any\nassessment made by the Commission or the Department against property of a public\nservice corporation or other person with property assessed pursuant to this\nchapter located in such county, city or town, shall forthwith review such\nassessments and determine whether they are accurate and notify the clerk of the\nCommission or the Department of any corrections thereto. Such governing bodies\nat their own expense may, when there is reason to doubt the correctness of the\nassessed length of any line, retain any surveyor in order to verify the\nassessment of the Commission or the Department.\n\nHISTORY: Code 1950, \u00a7 58-511; 1972, c. 549; 1983, c. 570; 1984, c. 675; 1999,\nc. 971.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}