{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3103.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3103.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3103.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3103.html"}],"law_id":87178,"edition_id":1,"section_id":87178,"structure_id":12706,"section_number":"58.1-3103","catch_line":"When commissioners begin work; commissioners to make assessments","history":"Code 1950, \u00a7\u00a7 58-855, 58-864; 1971, Ex. Sess., c. 4; 1984, c. 675; 2004, c. 534.","full_text":"Each commissioner shall begin annually, on the first day of January, to discharge the duties prescribed by law. As part of his duties each commissioner of the revenue shall ascertain and assess, at fair market value, all subjects of taxation in his county or city on the first day of January in each year, except as otherwise provided by law. For each such assessment of local mobile property tax as defined in \u00a7 58.1-3983.1, prior to the time that any tax with respect to such assessment is due, the commissioner or other local tax official shall provide in writing to each applicable taxpayer: (i) the amount of the assessment and a description of the property; (ii) the valuation method used; (iii) the date the applicable taxes will be due; and (iv) a description of the procedures available to the taxpayer and the records required should he wish to appeal the assessment.","order_by":null,"text":{"0":{"id":312157,"text":"Each commissioner shall begin annually, on the first day of January, to discharge the duties prescribed by law. As part of his duties each commissioner of the revenue shall ascertain and assess, at fair market value, all subjects of taxation in his county or city on the first day of January in each year, except as otherwise provided by law. For each such assessment of local mobile property tax as defined in \u00a7 58.1-3983.1, prior to the time that any tax with respect to such assessment is due, the commissioner or other local tax official shall provide in writing to each applicable taxpayer: (i) the amount of the assessment and a description of the property; (ii) the valuation method used; (iii) the date the applicable taxes will be due; and (iv) a description of the procedures available to the taxpayer and the records required should he wish to appeal the assessment.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12706,"edition_id":1,"name":"Commissioners of the Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12705,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256545,"object_type":"structure","relational_id":12706,"identifier":"1","token":"58.1\/III\/31\/1","url":"\/58.1\/III\/31\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12705,"edition_id":1,"name":"Local Officers","identifier":"31","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256543,"object_type":"structure","relational_id":12705,"identifier":"31","token":"58.1\/III\/31","url":"\/58.1\/III\/31\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":81869,"structure_id":12706,"section_number":"58.1-3100","catch_line":"Interpretation of \"commissioner.\"","url":"\/58.1-3100\/","token":"58.1\/III\/31\/1\/58.1-3100","metadata":false},{"id":70168,"structure_id":12706,"section_number":"58.1-3101","catch_line":"County commissioner of the revenue to keep an office at county seat; removal to other place","url":"\/58.1-3101\/","token":"58.1\/III\/31\/1\/58.1-3101","metadata":false},{"id":63284,"structure_id":12706,"section_number":"58.1-3102","catch_line":"Jurisdiction of commissioners","url":"\/58.1-3102\/","token":"58.1\/III\/31\/1\/58.1-3102","metadata":false},{"id":87178,"structure_id":12706,"section_number":"58.1-3103","catch_line":"When commissioners begin work; commissioners to make assessments","url":"\/58.1-3103\/","token":"58.1\/III\/31\/1\/58.1-3103","metadata":false},{"id":68270,"structure_id":12706,"section_number":"58.1-3104","catch_line":"Commissioner of the revenue entitled to books and papers of predecessor","url":"\/58.1-3104\/","token":"58.1\/III\/31\/1\/58.1-3104","metadata":false},{"id":86383,"structure_id":12706,"section_number":"58.1-3105","catch_line":"Tax Commissioner to instruct commissioners of the revenue","url":"\/58.1-3105\/","token":"58.1\/III\/31\/1\/58.1-3105","metadata":false},{"id":63159,"structure_id":12706,"section_number":"58.1-3106","catch_line":"How compensation of commissioners paid; when compensation withheld","url":"\/58.1-3106\/","token":"58.1\/III\/31\/1\/58.1-3106","metadata":false},{"id":59492,"structure_id":12706,"section_number":"58.1-3107","catch_line":"Commissioner of the revenue to obtain returns from taxpayers","url":"\/58.1-3107\/","token":"58.1\/III\/31\/1\/58.1-3107","metadata":false},{"id":60817,"structure_id":12706,"section_number":"58.1-3108","catch_line":"Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner","url":"\/58.1-3108\/","token":"58.1\/III\/31\/1\/58.1-3108","metadata":false},{"id":85889,"structure_id":12706,"section_number":"58.1-3109","catch_line":"Duties of commissioners as to personal property, income and licenses","url":"\/58.1-3109\/","token":"58.1\/III\/31\/1\/58.1-3109","metadata":false},{"id":61130,"structure_id":12706,"section_number":"58.1-3110","catch_line":"Power to summon taxpayers and other persons","url":"\/58.1-3110\/","token":"58.1\/III\/31\/1\/58.1-3110","metadata":false},{"id":71503,"structure_id":12706,"section_number":"58.1-3111","catch_line":"Penalties","url":"\/58.1-3111\/","token":"58.1\/III\/31\/1\/58.1-3111","metadata":false},{"id":74556,"structure_id":12706,"section_number":"58.1-3112","catch_line":"Commissioner to preserve returns; destruction of returns; penalty","url":"\/58.1-3112\/","token":"58.1\/III\/31\/1\/58.1-3112","metadata":false},{"id":76922,"structure_id":12706,"section_number":"58.1-3113","catch_line":"Returns of intangible personal property forwarded to Department","url":"\/58.1-3113\/","token":"58.1\/III\/31\/1\/58.1-3113","metadata":false},{"id":77867,"structure_id":12706,"section_number":"58.1-3114","catch_line":"Books and certain forms of returns to be furnished by Department","url":"\/58.1-3114\/","token":"58.1\/III\/31\/1\/58.1-3114","metadata":false},{"id":69295,"structure_id":12706,"section_number":"58.1-3115","catch_line":"Arrangement and contents of books","url":"\/58.1-3115\/","token":"58.1\/III\/31\/1\/58.1-3115","metadata":false},{"id":79431,"structure_id":12706,"section_number":"58.1-3116","catch_line":"Department may prescribe separate books for state and local levies","url":"\/58.1-3116\/","token":"58.1\/III\/31\/1\/58.1-3116","metadata":false},{"id":65789,"structure_id":12706,"section_number":"58.1-3117","catch_line":"Disposition of supplemental assessment sheets","url":"\/58.1-3117\/","token":"58.1\/III\/31\/1\/58.1-3117","metadata":false},{"id":86733,"structure_id":12706,"section_number":"58.1-3118","catch_line":"Commissioner to retain original personal property book; reproduction of book; disposition of copies","url":"\/58.1-3118\/","token":"58.1\/III\/31\/1\/58.1-3118","metadata":false},{"id":71384,"structure_id":12706,"section_number":"58.1-3119","catch_line":"Personal property book not to be altered after delivery to treasurer","url":"\/58.1-3119\/","token":"58.1\/III\/31\/1\/58.1-3119","metadata":false},{"id":56907,"structure_id":12706,"section_number":"58.1-3120","catch_line":"If books for preceding year not made out, how supplied","url":"\/58.1-3120\/","token":"58.1\/III\/31\/1\/58.1-3120","metadata":false},{"id":59736,"structure_id":12706,"section_number":"58.1-3121","catch_line":"Penalty for false entry in books","url":"\/58.1-3121\/","token":"58.1\/III\/31\/1\/58.1-3121","metadata":false},{"id":64868,"structure_id":12706,"section_number":"58.1-3122","catch_line":"Tax Commissioner may report misconduct or incapacity of commissioner of the revenue","url":"\/58.1-3122\/","token":"58.1\/III\/31\/1\/58.1-3122","metadata":false},{"id":53936,"structure_id":12706,"section_number":"58.1-3122.1","catch_line":"Photocopying fees imposed by commissioners of the revenue","url":"\/58.1-3122.1\/","token":"58.1\/III\/31\/1\/58.1-3122.1","metadata":false},{"id":82587,"structure_id":12706,"section_number":"58.1-3122.2","catch_line":"Remote access to nonconfidential public records maintained by commissioner","url":"\/58.1-3122.2\/","token":"58.1\/III\/31\/1\/58.1-3122.2","metadata":false},{"id":79812,"structure_id":12706,"section_number":"58.1-3122.3","catch_line":"Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information","url":"\/58.1-3122.3\/","token":"58.1\/III\/31\/1\/58.1-3122.3","metadata":false}],"previous_section":{"id":63284,"structure_id":12706,"section_number":"58.1-3102","catch_line":"Jurisdiction of commissioners","url":"\/58.1-3102\/","token":"58.1\/III\/31\/1\/58.1-3102","metadata":false},"next_section":{"id":68270,"structure_id":12706,"section_number":"58.1-3104","catch_line":"Commissioner of the revenue entitled to books and papers of predecessor","url":"\/58.1-3104\/","token":"58.1\/III\/31\/1\/58.1-3104","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3103\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1984, chapter 675; in 2004, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?041+ful+CHAP0534\">534<\/a>.<\/p>","references":false,"refers_to":[{"id":61894,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","order_by":null,"url":"\/58.1-3983.1\/"}],"permalink":{"id":256559,"object_type":"law","relational_id":87178,"identifier":"58.1-3103","token":"58.1\/III\/31\/1\/58.1-3103","url":"\/58.1-3103\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3103\/","token":"58.1\/III\/31\/1\/58.1-3103","dublin_core":{"Title":"When commissioners begin work; commissioners to make assessments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3103","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Each commissioner shall begin annually, on the first day of January, to discharge the duties prescribed by <span class=\"dictionary\">law<\/span>. As part of his duties each commissioner of the revenue shall ascertain and assess, at fair market value, all subjects of taxation in his county or city on the first day of January in each year, except as otherwise provided by <span class=\"dictionary\">law<\/span>. For each such assessment of local mobile property tax as defined in \u00a7&nbsp;<a class=\"law\" title=\"Appeals and rulings of local taxes\" href=\"\/58.1-3983.1\/\">58.1-3983.1<\/a>, prior to the time that any tax with respect to such assessment is due, the commissioner or other local tax official shall provide in writing to each applicable <span class=\"dictionary\">taxpayer<\/span>: (i) the amount of the assessment and a description of the property; (ii) the valuation method used; (iii) the date the applicable taxes will be due; and (iv) a description of the procedures available to the <span class=\"dictionary\">taxpayer<\/span> and the records required should he wish to <span class=\"dictionary\">appeal<\/span> the assessment.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHEN COMMISSIONERS BEGIN WORK; COMMISSIONERS TO MAKE ASSESSMENTS (\u00a7 58.1-3103)\n\nEach commissioner shall begin annually, on the first day of January, to\ndischarge the duties prescribed by law. As part of his duties each commissioner\nof the revenue shall ascertain and assess, at fair market value, all subjects of\ntaxation in his county or city on the first day of January in each year, except\nas otherwise provided by law. For each such assessment of local mobile property\ntax as defined in \u00a7 58.1-3983.1, prior to the time that any tax with respect to\nsuch assessment is due, the commissioner or other local tax official shall\nprovide in writing to each applicable taxpayer: (i) the amount of the assessment\nand a description of the property; (ii) the valuation method used; (iii) the\ndate the applicable taxes will be due; and (iv) a description of the procedures\navailable to the taxpayer and the records required should he wish to appeal the\nassessment.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-855, 58-864; 1971, Ex. Sess., c. 4; 1984, c. 675;\n2004, c. 534.","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}}