{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3302.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3302.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3302.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3302.html"}],"law_id":83469,"edition_id":1,"section_id":83469,"structure_id":14497,"section_number":"58.1-3302","catch_line":"What the table of town or city lots to contain","history":"Code 1950, \u00a7 58-805; 1984, c. 675.","full_text":"In the table of town or city lots the commissioner of the revenue shall enter separately each lot and shall set forth in as many separate columns as may be necessary the name of the person, his residence and estate, as in the table of tracts of land. The commissioner shall set forth in other columns the number of each lot in the town or city, with the name of the town or city, if not previously placed in the caption or heading of the table, a description, when the person does not own the whole lot, of the part which he owns, the value of the buildings on the lot, the value of the lot including buildings, the amount of tax at the legal rate and like notice of the source of title and explanation of alteration as in the table of tracts of land. The commissioner of revenue of Pulaski County, however, when assessing or listing for taxation the town lots in the town of Pulaski for such county, shall in addition set forth in other columns the number of each lot in the town and the number of the section or block in which it is located.","order_by":null,"text":{"0":{"id":299097,"text":"In the table of town or city lots the commissioner of the revenue shall enter separately each lot and shall set forth in as many separate columns as may be necessary the name of the person, his residence and estate, as in the table of tracts of land. The commissioner shall set forth in other columns the number of each lot in the town or city, with the name of the town or city, if not previously placed in the caption or heading of the table, a description, when the person does not own the whole lot, of the part which he owns, the value of the buildings on the lot, the value of the lot including buildings, the amount of tax at the legal rate and like notice of the source of title and explanation of alteration as in the table of tracts of land. The commissioner of revenue of Pulaski County, however, when assessing or listing for taxation the town lots in the town of Pulaski for such county, shall in addition set forth in other columns the number of each lot in the town and the number of the section or block in which it is located.","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}],"previous_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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3302\/","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":257633,"object_type":"law","relational_id":83469,"identifier":"58.1-3302","token":"58.1\/III\/32\/8\/58.1-3302","url":"\/58.1-3302\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3302\/","token":"58.1\/III\/32\/8\/58.1-3302","dublin_core":{"Title":"What the table of town or city lots to contain","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3302","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In the table of town or city lots the commissioner of the revenue shall enter separately each lot and shall set forth in as many separate columns as may be necessary the name of the person, his residence and estate, as in the table of tracts of land. The commissioner shall set forth in other columns the number of each lot in the town or city, with the name of the town or city, if not previously placed in the caption or heading of the table, a description, when the person does not own the whole lot, of the part which he owns, the value of the buildings on the lot, the value of the lot including buildings, the amount of tax at the legal rate and like notice of the source of title and explanation of alteration as in the table of tracts of land. The commissioner of revenue of Pulaski County, however, when assessing or listing for taxation the town lots in the town of Pulaski for such county, shall in addition set forth in other columns the number of each lot in the town and the number of the section or block in which it is located.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHAT THE TABLE OF TOWN OR CITY LOTS TO CONTAIN (\u00a7 58.1-3302)\n\nIn the table of town or city lots the commissioner of the revenue shall enter\nseparately each lot and shall set forth in as many separate columns as may be\nnecessary the name of the person, his residence and estate, as in the table of\ntracts of land. The commissioner shall set forth in other columns the number of\neach lot in the town or city, with the name of the town or city, if not\npreviously placed in the caption or heading of the table, a description, when\nthe person does not own the whole lot, of the part which he owns, the value of\nthe buildings on the lot, the value of the lot including buildings, the amount\nof tax at the legal rate and like notice of the source of title and explanation\nof alteration as in the table of tracts of land. The commissioner of revenue of\nPulaski County, however, when assessing or listing for taxation the town lots in\nthe town of Pulaski for such county, shall in addition set forth in other\ncolumns the number of each lot in the town and the number of the section or\nblock in which it is located.\n\nHISTORY: Code 1950, \u00a7 58-805; 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}}