{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3301.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3301.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3301.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3301.html"}],"law_id":84062,"edition_id":1,"section_id":84062,"structure_id":14497,"section_number":"58.1-3301","catch_line":"Form of land book","history":"Code 1950, \u00a7 58-804; 1958, c. 314; 1970, c. 440; 1971, Ex. Sess., cc. 3, 172; 1975, c. 547; 1980, c. 360; 1984, c. 675; 1995, c. 679; 2014, c. 330.","full_text":"A\n\nThe land books may be produced in one of the following forms: (i) paper; (ii) microfilm, microfiche, or any other microphotographic process; or (iii) electronic process. Such microfilm and microphotographic processes shall meet state archival microfilm standards and state electronic records guidelines pursuant to § 42.1-82. The Department of Taxation shall prescribe the form of the land book to be used by the commissioner of the revenue and shall furnish each commissioner of the revenue with four copies of blank land books prepared in the form so prescribed. The land books may be produced in the form of microfilm, microfiche, or any other similar microphotographic process and shall be distributed as provided in § 58.1-3310 in the form of such process so long as such process complies with standards adopted pursuant to regulations issued under § 42.1-82 for microfilm, microfiche, or such other microphotographic process and is acceptable to and meets the requirement of the recipients of copies of the land book as designated by § 58.1-3310.B\n\nTracts of lands in counties shall be entered in the land book by magisterial or school districts and town lots shall be entered upon sheets provided in the land book for that purpose. The governing body of any county having sanitary districts may provide by resolution that land books, personal property books and other tax assessment records be entered and arranged alphabetically to show the persons chargeable with taxes in each such district. The sanitary district in which the property is located shall be designated by an appropriate coding which shall provide for the means of recapitulation by sanitary districts, setting forth the total assessment and tax levy for each such district.C\n\nNothing in this section shall be construed to prohibit any commissioner of the revenue of any city from using a land book in the form prescribed and furnished by or under the authority of the council of his city and at the cost of his city, provided that whether the land book is furnished by the city or the Tax Commissioner, it shall contain the name and street address of every owner of real property in the local jurisdiction. In cases where real property is owned by more than one person, the land book shall contain the name and street address of at least one of the owners.D\n\nIn the event real estate is assessed at use value as provided in Article 4 (§ 58.1-3229 et seq.) of Chapter 32 of this title, the land book shall show both the use value and the fair market value.","order_by":null,"text":{"0":{"id":301241,"text":"The land books may be produced in one of the following forms: (i) paper; (ii) microfilm, microfiche, or any other microphotographic process; or (iii) electronic process. Such microfilm and microphotographic processes shall meet state archival microfilm standards and state electronic records guidelines pursuant to § 42.1-82. The Department of Taxation shall prescribe the form of the land book to be used by the commissioner of the revenue and shall furnish each commissioner of the revenue with four copies of blank land books prepared in the form so prescribed. The land books may be produced in the form of microfilm, microfiche, or any other similar microphotographic process and shall be distributed as provided in § 58.1-3310 in the form of such process so long as such process complies with standards adopted pursuant to regulations issued under § 42.1-82 for microfilm, microfiche, or such other microphotographic process and is acceptable to and meets the requirement of the recipients of copies of the land book as designated by § 58.1-3310.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":301242,"text":"Tracts of lands in counties shall be entered in the land book by magisterial or school districts and town lots shall be entered upon sheets provided in the land book for that purpose. The governing body of any county having sanitary districts may provide by resolution that land books, personal property books and other tax assessment records be entered and arranged alphabetically to show the persons chargeable with taxes in each such district. The sanitary district in which the property is located shall be designated by an appropriate coding which shall provide for the means of recapitulation by sanitary districts, setting forth the total assessment and tax levy for each such district.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":301243,"text":"Nothing in this section shall be construed to prohibit any commissioner of the revenue of any city from using a land book in the form prescribed and furnished by or under the authority of the council of his city and at the cost of his city, provided that whether the land book is furnished by the city or the Tax Commissioner, it shall contain the name and street address of every owner of real property in the local jurisdiction. In cases where real property is owned by more than one person, the land book shall contain the name and street address of at least one of the owners.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":301244,"text":"In the event real estate is assessed at use value as provided in Article 4 (§ 58.1-3229 et seq.) of Chapter 32 of this title, the land book shall show both the use value and the fair market value.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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}],"previous_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","url":"\/58.1-3300\/","token":"58.1\/III\/32\/8\/58.1-3300","metadata":false},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3301\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1958, chapter 314; in 1970, chapter 440; in 1975, chapter 547; in 1980, chapter 360; in 1984, chapter 675; in 1995, chapter 679<\/a>; in 2014, chapter 330<\/a>.<\/p>","references":[{"id":86981,"section_number":"55.1-609","catch_line":"Correcting errors in deeds, deeds of trust, and mortgages; affidavit","order_by":null,"url":"\/55.1-609\/"},{"id":75592,"section_number":"58.1-3330","catch_line":"Notice of change in assessment","order_by":null,"url":"\/58.1-3330\/"}],"refers_to":[{"id":73353,"section_number":"42.1-82","catch_line":"Duties and powers of Library Board","order_by":null,"url":"\/42.1-82\/"},{"id":56646,"section_number":"58.1-3229","catch_line":"Repealed","order_by":null,"url":"\/58.1-3229\/"},{"id":73193,"section_number":"58.1-3310","catch_line":"Commissioner of the revenue to retain original land book; disposition of copies; penalties","order_by":null,"url":"\/58.1-3310\/"}],"permalink":{"id":257629,"object_type":"law","relational_id":84062,"identifier":"58.1-3301","token":"58.1\/III\/32\/8\/58.1-3301","url":"\/58.1-3301\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3301\/","token":"58.1\/III\/32\/8\/58.1-3301","dublin_core":{"Title":"Form of land book","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3301","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The land books may be produced in one of the following forms: (i) paper; (ii) microfilm, microfiche, or any other microphotographic process; or (iii) electronic process. Such microfilm and microphotographic processes shall meet state archival microfilm standards and state electronic records guidelines pursuant to § 42.1-82<\/a>. The Department<\/span> of Taxation shall prescribe the form of the land book to be used by the commissioner of the revenue and shall furnish each commissioner of the revenue with four copies of blank land books prepared in the form so prescribed. The land books may be produced in the form of microfilm, microfiche, or any other similar microphotographic process and shall be distributed as provided in § 58.1-3310<\/a> in the form of such process so long as such process complies with standards adopted pursuant to regulations issued under § 42.1-82<\/a> for microfilm, microfiche, or such other microphotographic process and is acceptable to and meets the requirement of the recipients of copies of the land book as designated by § 58.1-3310<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Tracts of lands in counties shall be entered in the land book by magisterial or school districts and town lots shall be entered upon sheets provided in the land book for that purpose. The governing body of any county having sanitary districts may provide by resolution that land books, personal property books and other tax assessment records be entered and arranged alphabetically to show the persons chargeable with taxes in each such district. The sanitary district in which the property is located shall be designated by an appropriate coding which shall provide for the means of recapitulation by sanitary districts, setting forth the total assessment and tax levy<\/span> for each such district. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Nothing in this section shall be construed to prohibit any commissioner of the revenue of any city from using a land book in the form prescribed and furnished by or under the authority of the council of his city and at the cost of his city, provided that whether the land book is furnished by the city or the Tax Commissioner<\/span>, it shall contain the name and street address of every owner of real property in the local jurisdiction<\/span>. In cases where real property is owned by more than one person, the land book shall contain the name and street address of at least one of the owners. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In the event real estate is assessed at use value as provided in Article 4 (§ 58.1-3229<\/a> et seq.) of Chapter 32 of this title, the land book shall show both the use value and the fair market value. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFORM OF LAND BOOK (\u00a7 58.1-3301)\n\nA. The land books may be produced in one of the following forms: (i) paper; (ii)\nmicrofilm, microfiche, or any other microphotographic process; or (iii)\nelectronic process. Such microfilm and microphotographic processes shall meet\nstate archival microfilm standards and state electronic records guidelines\npursuant to § 42.1-82. The Department of Taxation shall prescribe the form\nof the land book to be used by the commissioner of the revenue and shall furnish\neach commissioner of the revenue with four copies of blank land books prepared\nin the form so prescribed. The land books may be produced in the form of\nmicrofilm, microfiche, or any other similar microphotographic process and shall\nbe distributed as provided in § 58.1-3310 in the form of such process so\nlong as such process complies with standards adopted pursuant to regulations\nissued under § 42.1-82 for microfilm, microfiche, or such other\nmicrophotographic process and is acceptable to and meets the requirement of the\nrecipients of copies of the land book as designated by § 58.1-3310.\n\nB. Tracts of lands in counties shall be entered in the land book by magisterial\nor school districts and town lots shall be entered upon sheets provided in the\nland book for that purpose. The governing body of any county having sanitary\ndistricts may provide by resolution that land books, personal property books and\nother tax assessment records be entered and arranged alphabetically to show the\npersons chargeable with taxes in each such district. The sanitary district in\nwhich the property is located shall be designated by an appropriate coding which\nshall provide for the means of recapitulation by sanitary districts, setting\nforth the total assessment and tax levy for each such district.\n\nC. Nothing in this section shall be construed to prohibit any commissioner of\nthe revenue of any city from using a land book in the form prescribed and\nfurnished by or under the authority of the council of his city and at the cost\nof his city, provided that whether the land book is furnished by the city or the\nTax Commissioner, it shall contain the name and street address of every owner of\nreal property in the local jurisdiction. In cases where real property is owned\nby more than one person, the land book shall contain the name and street address\nof at least one of the owners.\n\nD. In the event real estate is assessed at use value as provided in Article 4\n(§ 58.1-3229 et seq.) of Chapter 32 of this title, the land book shall show\nboth the use value and the fair market value.\n\nHISTORY: Code 1950, \u00a7 58-804; 1958, c. 314; 1970, c. 440; 1971, Ex. Sess., cc.\n3, 172; 1975, c. 547; 1980, c. 360; 1984, c. 675; 1995, c. 679; 2014, c. 330.","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}}