{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3257.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3257.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3257.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3257.html"}],"law_id":85222,"edition_id":1,"section_id":85222,"structure_id":14441,"section_number":"58.1-3257","catch_line":"Completion of work; extensions","history":"Code 1950, \u00a7 58-792; 1968, c. 742; 1971, Ex. Sess., c. 221; 1976, c. 717; 1980, c. 2; 1984, c. 675; 2001, c. 449; 2007, c. 813.","full_text":"A\n\nExcept as provided in subsection B, in every city and county the person or officers making such reassessment shall complete the same and comply with the provisions of § 58.1-3300 not later than December 31 of the year of such reassessment. But the circuit court in such city or county may for good cause, extend the time for completing such reassessment and complying with such section for a period not exceeding three months from December 31 of the year of such reassessment.B\n\nIn Hanover County, the person or officers making such reassessment shall complete the same and comply with the provisions of § 58.1-3300 not later than three months after December 31 of the year of such reassessment.","order_by":null,"text":{"0":{"id":305409,"text":"Except as provided in subsection B, in every city and county the person or officers making such reassessment shall complete the same and comply with the provisions of § 58.1-3300 not later than December 31 of the year of such reassessment. But the circuit court in such city or county may for good cause, extend the time for completing such reassessment and complying with such section for a period not exceeding three months from December 31 of the year of such reassessment.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":305410,"text":"In Hanover County, the person or officers making such reassessment shall complete the same and comply with the provisions of § 58.1-3300 not later than three months after December 31 of the year of such reassessment.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14441,"edition_id":1,"name":"Reassessment\/Assessment Cycles","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:48:09","date_modified":"2026-06-26 03:48:09","permalink":{"id":257433,"object_type":"structure","relational_id":14441,"identifier":"5","token":"58.1\/III\/32\/5","url":"\/58.1\/III\/32\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","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":55811,"structure_id":14441,"section_number":"58.1-3250","catch_line":"General reassessment in cities","url":"\/58.1-3250\/","token":"58.1\/III\/32\/5\/58.1-3250","metadata":false},{"id":64040,"structure_id":14441,"section_number":"58.1-3251","catch_line":"Annual assessment and reassessment in cities having not more than 30,000 population","url":"\/58.1-3251\/","token":"58.1\/III\/32\/5\/58.1-3251","metadata":false},{"id":66640,"structure_id":14441,"section_number":"58.1-3252","catch_line":"In counties","url":"\/58.1-3252\/","token":"58.1\/III\/32\/5\/58.1-3252","metadata":false},{"id":59031,"structure_id":14441,"section_number":"58.1-3253","catch_line":"Biennial general reassessments; annual or biennial assessment","url":"\/58.1-3253\/","token":"58.1\/III\/32\/5\/58.1-3253","metadata":false},{"id":68917,"structure_id":14441,"section_number":"58.1-3254","catch_line":"Reassessment by direction of governing body","url":"\/58.1-3254\/","token":"58.1\/III\/32\/5\/58.1-3254","metadata":false},{"id":68107,"structure_id":14441,"section_number":"58.1-3255","catch_line":"General reassessment every four years not required in certain counties","url":"\/58.1-3255\/","token":"58.1\/III\/32\/5\/58.1-3255","metadata":false},{"id":56822,"structure_id":14441,"section_number":"58.1-3256","catch_line":"Reassessment in towns; appeals of assessments","url":"\/58.1-3256\/","token":"58.1\/III\/32\/5\/58.1-3256","metadata":false},{"id":85222,"structure_id":14441,"section_number":"58.1-3257","catch_line":"Completion of work; extensions","url":"\/58.1-3257\/","token":"58.1\/III\/32\/5\/58.1-3257","metadata":false},{"id":65712,"structure_id":14441,"section_number":"58.1-3258","catch_line":"Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers","url":"\/58.1-3258\/","token":"58.1\/III\/32\/5\/58.1-3258","metadata":false},{"id":64765,"structure_id":14441,"section_number":"58.1-3258.1","catch_line":"Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments","url":"\/58.1-3258.1\/","token":"58.1\/III\/32\/5\/58.1-3258.1","metadata":false},{"id":67061,"structure_id":14441,"section_number":"58.1-3258.2","catch_line":"Grounds for denial or revocation of certification","url":"\/58.1-3258.2\/","token":"58.1\/III\/32\/5\/58.1-3258.2","metadata":false},{"id":78183,"structure_id":14441,"section_number":"58.1-3259","catch_line":"Failure of county or city to comply with law on general reassessment of real estate","url":"\/58.1-3259\/","token":"58.1\/III\/32\/5\/58.1-3259","metadata":false},{"id":69315,"structure_id":14441,"section_number":"58.1-3260","catch_line":"Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon assessors certain duties of commissioners of the revenue, etc","url":"\/58.1-3260\/","token":"58.1\/III\/32\/5\/58.1-3260","metadata":false},{"id":68401,"structure_id":14441,"section_number":"58.1-3261","catch_line":"Annual assessment of real estate in certain other cities and counties","url":"\/58.1-3261\/","token":"58.1\/III\/32\/5\/58.1-3261","metadata":false}],"previous_section":{"id":56822,"structure_id":14441,"section_number":"58.1-3256","catch_line":"Reassessment in towns; appeals of assessments","url":"\/58.1-3256\/","token":"58.1\/III\/32\/5\/58.1-3256","metadata":false},"next_section":{"id":65712,"structure_id":14441,"section_number":"58.1-3258","catch_line":"Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers","url":"\/58.1-3258\/","token":"58.1\/III\/32\/5\/58.1-3258","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3257\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1968, chapter 742; in 1976, chapter 717; in 1980, chapter 2; in 1984, chapter 675; in 2001, chapter 449<\/a>; in 2007, chapter 813<\/a>.<\/p>","references":false,"refers_to":[{"id":62912,"section_number":"58.1-3300","catch_line":"Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department","order_by":null,"url":"\/58.1-3300\/"}],"permalink":{"id":257463,"object_type":"law","relational_id":85222,"identifier":"58.1-3257","token":"58.1\/III\/32\/5\/58.1-3257","url":"\/58.1-3257\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3257\/","token":"58.1\/III\/32\/5\/58.1-3257","dublin_core":{"Title":"Completion of work; extensions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3257","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Except as provided in subsection B, in every city and county the person or officers making such reassessment shall complete the same and comply with the provisions of § 58.1-3300<\/a> not later than December 31 of the year of such reassessment. But the circuit<\/span> court<\/span> in such city or county may for good cause, extend the time for completing such reassessment and complying with such section for a period not exceeding three months from December 31 of the year of such reassessment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In Hanover County, the person or officers making such reassessment shall complete the same and comply with the provisions of § 58.1-3300<\/a> not later than three months after December 31 of the year of such reassessment. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOMPLETION OF WORK; EXTENSIONS (\u00a7 58.1-3257)\n\nA. Except as provided in subsection B, in every city and county the person or\nofficers making such reassessment shall complete the same and comply with the\nprovisions of § 58.1-3300 not later than December 31 of the year of such\nreassessment. But the circuit court in such city or county may for good cause,\nextend the time for completing such reassessment and complying with such section\nfor a period not exceeding three months from December 31 of the year of such\nreassessment.\n\nB. In Hanover County, the person or officers making such reassessment shall\ncomplete the same and comply with the provisions of § 58.1-3300 not later\nthan three months after December 31 of the year of such reassessment.\n\nHISTORY: Code 1950, \u00a7 58-792; 1968, c. 742; 1971, Ex. Sess., c. 221; 1976, c.\n717; 1980, c. 2; 1984, c. 675; 2001, c. 449; 2007, c. 813.","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}}