{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3115.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3115.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3115.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3115.html"}],"law_id":69295,"edition_id":1,"section_id":69295,"structure_id":12706,"section_number":"58.1-3115","catch_line":"Arrangement and contents of books","history":"Code 1950, \u00a7 58-881; 1971, Ex. Sess., c. 4; 1984, c. 675.","full_text":"In making out assessment books, the commissioner of the revenue shall arrange them alphabetically to show the persons chargeable with taxes. When there are two or more persons of the same name, he shall use some distinguishing sign by which the taxpayer may be identified. The address of each taxpayer shall be given.\n\t\tThe commissioner of the revenue shall, in making out the original personal property book and the two copies thereof, follow strictly the form prescribed by the Department of Taxation.\n\t\tAll taxable tangible personal property and all other subjects of taxation not required by law to be assessed on some other book or form shall be entered in the personal property book.","order_by":null,"text":{"0":{"id":250661,"text":"In making out assessment books, the commissioner of the revenue shall arrange them alphabetically to show the persons chargeable with taxes. When there are two or more persons of the same name, he shall use some distinguishing sign by which the taxpayer may be identified. The address of each taxpayer shall be given.\n\t\tThe commissioner of the revenue shall, in making out the original personal property book and the two copies thereof, follow strictly the form prescribed by the Department of Taxation.\n\t\tAll taxable tangible personal property and all other subjects of taxation not required by law to be assessed on some other book or form shall be entered in the personal property book.","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; 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confidentiality of such information","url":"\/58.1-3122.3\/","token":"58.1\/III\/31\/1\/58.1-3122.3","metadata":false}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3115\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256607,"object_type":"law","relational_id":69295,"identifier":"58.1-3115","token":"58.1\/III\/31\/1\/58.1-3115","url":"\/58.1-3115\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3115\/","token":"58.1\/III\/31\/1\/58.1-3115","dublin_core":{"Title":"Arrangement and contents of books","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3115","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In making out assessment books, the commissioner of the revenue shall arrange them alphabetically to show the persons chargeable with taxes. When there are two or more persons of the same name, he shall use some distinguishing sign by which the <span class=\"dictionary\">taxpayer<\/span> may be identified. The address of each <span class=\"dictionary\">taxpayer<\/span> shall be given.\n\t\tThe commissioner of the revenue shall, in making out the original personal property book and the two copies thereof, follow strictly the form prescribed by the <span class=\"dictionary\">Department<\/span> of Taxation.\n\t\tAll taxable tangible personal property and all other subjects of taxation not required by <span class=\"dictionary\">law<\/span> to be assessed on some other book or form shall be entered in the personal property book.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nARRANGEMENT AND CONTENTS OF BOOKS (\u00a7 58.1-3115)\n\nIn making out assessment books, the commissioner of the revenue shall arrange\nthem alphabetically to show the persons chargeable with taxes. When there are\ntwo or more persons of the same name, he shall use some distinguishing sign by\nwhich the taxpayer may be identified. The address of each taxpayer shall be\ngiven.\n\t\tThe commissioner of the revenue shall, in making out the original personal\nproperty book and the two copies thereof, follow strictly the form prescribed by\nthe Department of Taxation.\n\t\tAll taxable tangible personal property and all other subjects of taxation not\nrequired by law to be assessed on some other book or form shall be entered in\nthe personal property book.\n\nHISTORY: Code 1950, \u00a7 58-881; 1971, Ex. Sess., c. 4; 1984, c. 675.","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}}