{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3300.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3300.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3300.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3300.html"}],"law_id":62912,"edition_id":1,"section_id":62912,"structure_id":14497,"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","history":"Code 1950, \u00a7 58-791; 1984, c. 675; 1985, c. 221.","full_text":"As soon as the persons, or officers, designated under the provisions of Article 6 (\u00a7 58.1-3270 et seq.) herein have completed the reassessment, they shall make two copies of such record, in the form in which the land books are made out, and shall certify on oath that no assessable real estate is omitted and that there is no error on the face of such record. Such persons, or officers, designated as aforesaid shall then file the original of such reassessment in the office of the circuit court clerk of the city or county, who shall preserve the same in his office; and he or they shall deliver one copy of such reassessment to the commissioner of the revenue of the city or county and one copy to the local board of equalization of such city or county. For cities having an additional court for the recordation of deeds, one extra copy of such reassessment, embracing real estate the conveyance of which is required to be recorded in the clerk’s office of such additional court, shall be made and filed in such circuit court clerk’s office.\n\t\tSuch persons or officers shall at the same time forward to the Department of Taxation a copy of the recapitulation sheets of such reassessment.\n\t\tIn lieu of complying with the foregoing provisions of this section, the person or persons appointed by the governing body to perform the annual or biennial reassessment of real estate set forth in \u00a7\u00a7 58.1-3251 and 58.1-3253 shall sign the land book attesting to the valuations contained therein resulting from such assessment.","order_by":null,"text":{"0":{"id":229495,"text":"As soon as the persons, or officers, designated under the provisions of Article 6 (\u00a7 58.1-3270 et seq.) herein have completed the reassessment, they shall make two copies of such record, in the form in which the land books are made out, and shall certify on oath that no assessable real estate is omitted and that there is no error on the face of such record. Such persons, or officers, designated as aforesaid shall then file the original of such reassessment in the office of the circuit court clerk of the city or county, who shall preserve the same in his office; and he or they shall deliver one copy of such reassessment to the commissioner of the revenue of the city or county and one copy to the local board of equalization of such city or county. For cities having an additional court for the recordation of deeds, one extra copy of such reassessment, embracing real estate the conveyance of which is required to be recorded in the clerk’s office of such additional court, shall be made and filed in such circuit court clerk’s office.\n\t\tSuch persons or officers shall at the same time forward to the Department of Taxation a copy of the recapitulation sheets of such reassessment.\n\t\tIn lieu of complying with the foregoing provisions of this section, the person or persons appointed by the governing body to perform the annual or biennial reassessment of real estate set forth in \u00a7\u00a7 58.1-3251 and 58.1-3253 shall sign the land book attesting to the valuations contained therein resulting from such assessment.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14497,"edition_id":1,"name":"Reassessment Record\/Land Book, Communication of Documents to Commissioner of Revenue","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:48:21","date_modified":"2026-06-26 03:48:21","permalink":{"id":257623,"object_type":"structure","relational_id":14497,"identifier":"8","token":"58.1\/III\/32\/8","url":"\/58.1\/III\/32\/8\/","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":62912,"structure_id":14497,"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","url":"\/58.1-3300\/","token":"58.1\/III\/32\/8\/58.1-3300","metadata":false},{"id":84062,"structure_id":14497,"section_number":"58.1-3301","catch_line":"Form of land book","url":"\/58.1-3301\/","token":"58.1\/III\/32\/8\/58.1-3301","metadata":false},{"id":83469,"structure_id":14497,"section_number":"58.1-3302","catch_line":"What the table of town or city lots to contain","url":"\/58.1-3302\/","token":"58.1\/III\/32\/8\/58.1-3302","metadata":false},{"id":55905,"structure_id":14497,"section_number":"58.1-3303","catch_line":"Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Department","url":"\/58.1-3303\/","token":"58.1\/III\/32\/8\/58.1-3303","metadata":false},{"id":65962,"structure_id":14497,"section_number":"58.1-3304","catch_line":"Lists of judgments for partition or recovery of lands and of lands devised","url":"\/58.1-3304\/","token":"58.1\/III\/32\/8\/58.1-3304","metadata":false},{"id":75746,"structure_id":14497,"section_number":"58.1-3305","catch_line":"Penalty on clerks for failure to deliver such lists","url":"\/58.1-3305\/","token":"58.1\/III\/32\/8\/58.1-3305","metadata":false},{"id":74437,"structure_id":14497,"section_number":"58.1-3306","catch_line":"Librarian of Virginia to furnish abstracts of grants","url":"\/58.1-3306\/","token":"58.1\/III\/32\/8\/58.1-3306","metadata":false},{"id":77558,"structure_id":14497,"section_number":"58.1-3307","catch_line":"Reserved","url":"\/58.1-3307\/","token":"58.1\/III\/32\/8\/58.1-3307","metadata":false},{"id":78846,"structure_id":14497,"section_number":"58.1-3308","catch_line":"Commissioner to enter lands appearing on abstracts and assess their value","url":"\/58.1-3308\/","token":"58.1\/III\/32\/8\/58.1-3308","metadata":false},{"id":66738,"structure_id":14497,"section_number":"58.1-3309","catch_line":"Lands on lists to be transferred and charged; apportionment of value of soil and standing timber","url":"\/58.1-3309\/","token":"58.1\/III\/32\/8\/58.1-3309","metadata":false},{"id":73193,"structure_id":14497,"section_number":"58.1-3310","catch_line":"Commissioner of the revenue to retain original land book; disposition of copies; penalties","url":"\/58.1-3310\/","token":"58.1\/III\/32\/8\/58.1-3310","metadata":false},{"id":73302,"structure_id":14497,"section_number":"58.1-3311","catch_line":"Land book not to be altered after delivery to local treasurer","url":"\/58.1-3311\/","token":"58.1\/III\/32\/8\/58.1-3311","metadata":false},{"id":64752,"structure_id":14497,"section_number":"58.1-3312","catch_line":"Changes to be noted in land book by commissioner in making it out","url":"\/58.1-3312\/","token":"58.1\/III\/32\/8\/58.1-3312","metadata":false},{"id":65567,"structure_id":14497,"section_number":"58.1-3313","catch_line":"Commissioners to correct mistakes in their land books","url":"\/58.1-3313\/","token":"58.1\/III\/32\/8\/58.1-3313","metadata":false},{"id":73539,"structure_id":14497,"section_number":"58.1-3314","catch_line":"Transfer and entry fees","url":"\/58.1-3314\/","token":"58.1\/III\/32\/8\/58.1-3314","metadata":false},{"id":57082,"structure_id":14497,"section_number":"58.1-3315","catch_line":"Collection of fees","url":"\/58.1-3315\/","token":"58.1\/III\/32\/8\/58.1-3315","metadata":false}],"next_section":{"id":84062,"structure_id":14497,"section_number":"58.1-3301","catch_line":"Form of land book","url":"\/58.1-3301\/","token":"58.1\/III\/32\/8\/58.1-3301","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3300\/","history_text":"

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 1985, chapter 221.<\/p>","references":[{"id":85222,"section_number":"58.1-3257","catch_line":"Completion of work; extensions","order_by":null,"url":"\/58.1-3257\/"}],"refers_to":[{"id":64040,"section_number":"58.1-3251","catch_line":"Annual assessment and reassessment in cities having not more than 30,000 population","order_by":null,"url":"\/58.1-3251\/"},{"id":59031,"section_number":"58.1-3253","catch_line":"Biennial general reassessments; annual or biennial assessment","order_by":null,"url":"\/58.1-3253\/"},{"id":84126,"section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","order_by":null,"url":"\/58.1-3270\/"}],"permalink":{"id":257625,"object_type":"law","relational_id":62912,"identifier":"58.1-3300","token":"58.1\/III\/32\/8\/58.1-3300","url":"\/58.1-3300\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3300\/","token":"58.1\/III\/32\/8\/58.1-3300","dublin_core":{"Title":"Reassessment record; original filed in clerk’s office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3300","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As soon as the persons, or officers, designated under the provisions of Article 6 (\u00a7 58.1-3270<\/a> et seq.) herein have completed the reassessment, they shall make two copies of such record, in the form in which the land books are made out, and shall certify on oath<\/span> that no assessable real estate is omitted and that there is no error on the face of such record. Such persons, or officers, designated as aforesaid shall then file the original of such reassessment in the office of the circuit<\/span> court<\/span> clerk of the city or county, who shall preserve the same in his office; and he or they shall deliver one copy of such reassessment to the commissioner of the revenue of the city or county and one copy to the local board of equalization of such city or county. For cities having an additional court<\/span> for the recordation of deeds, one extra copy of such reassessment, embracing real estate the conveyance of which is required to be recorded in the clerk’s office of such additional court<\/span>, shall be made and filed in such circuit<\/span> court<\/span> clerk’s office.\n\t\tSuch persons or officers shall at the same time forward to the Department<\/span> of Taxation a copy of the recapitulation sheets of such reassessment.\n\t\tIn lieu of complying with the foregoing provisions of this section, the person or persons appointed by the governing body to perform the annual or biennial reassessment of real estate set forth in \u00a7\u00a7 58.1-3251<\/a> and 58.1-3253<\/a> shall sign the land book attesting to the valuations contained therein resulting from such assessment.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREASSESSMENT RECORD; ORIGINAL FILED IN CLERK’S OFFICE; COPIES TO\nCOMMISSIONER OF THE REVENUE AND LOCAL BOARD OF EQUALIZATION; RECAPITULATION\nSHEETS TO DEPARTMENT (\u00a7 58.1-3300)\n\nAs soon as the persons, or officers, designated under the provisions of Article\n6 (\u00a7 58.1-3270 et seq.) herein have completed the reassessment, they shall make\ntwo copies of such record, in the form in which the land books are made out, and\nshall certify on oath that no assessable real estate is omitted and that there\nis no error on the face of such record. Such persons, or officers, designated as\naforesaid shall then file the original of such reassessment in the office of the\ncircuit court clerk of the city or county, who shall preserve the same in his\noffice; and he or they shall deliver one copy of such reassessment to the\ncommissioner of the revenue of the city or county and one copy to the local\nboard of equalization of such city or county. For cities having an additional\ncourt for the recordation of deeds, one extra copy of such reassessment,\nembracing real estate the conveyance of which is required to be recorded in the\nclerk’s office of such additional court, shall be made and filed in such\ncircuit court clerk’s office.\n\t\tSuch persons or officers shall at the same time forward to the Department of\nTaxation a copy of the recapitulation sheets of such reassessment.\n\t\tIn lieu of complying with the foregoing provisions of this section, the person\nor persons appointed by the governing body to perform the annual or biennial\nreassessment of real estate set forth in \u00a7\u00a7 58.1-3251 and 58.1-3253 shall sign\nthe land book attesting to the valuations contained therein resulting from such\nassessment.\n\nHISTORY: Code 1950, \u00a7 58-791; 1984, c. 675; 1985, c. 221.","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}}