{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3303.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3303.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3303.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3303.html"}],"law_id":55905,"edition_id":1,"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","history":"Code 1950, \u00a7 58-797; 1956, c. 34; 1962, c. 236; 1964, cc. 488, 644; 1972, c. 648; 1974, cc. 338, 352; 1975, c. 223; 1979, c. 527; 1984, c. 675; 1990, c. 46; 2006, c. 355; 2017, c. 42; 2023, c. 411.","full_text":"A\n\nThe clerk of every circuit court shall, before the fifteenth of each month, forward to the commissioner of revenue for his county or city and to the Department a copy of the recordation receipt for all deeds for the partition and conveyance of land, other than deeds of trust and mortgages, made to secure the payment of debts, which have been admitted to record in the clerk’s office of such court within the month next preceding. In lieu of a printed paper copy of the recordation receipt, the Department shall accept the monthly electronic transfer of the recordation receipt copy on magnetic tape or other media acceptable to the Department. The receipt shall state the date of the deed, when admitted to record, the name of the grantor and grantee, the address of the grantee, given pursuant to § 17.1-223, and the description, quantity and specified value of land conveyed. Such clerk shall, at the same time, forward to the commissioner and the Department a list of all lands acquired in fee simple by the Commonwealth, through condemnation proceedings, and shall give the names of the persons from whom acquired, the dates of confirmation of the commissioners’ reports in such proceedings, the quantity of land acquired in each case, the value thereof as specified in the reports and a description of each such tract. In lieu of a printed paper copy of such list, the clerk may provide an electronic list or secure remote electronic access to such list to the commissioner for his county or city and to the Department.\n\t\t\tThe commissioner shall, upon receipt of any such receipt, promptly and carefully check the same against the records in the office of the clerk who furnished the same and, if he finds any errors in the receipt or list, he shall make proper correction thereof.B\n\nUpon receipt and review of the recordation receipt in accordance with subsection A, the commissioner shall ensure that the land book is updated to reflect the grantee and property address or any such other address as may be specified in writing by the grantee for the delivery of future tax bills.","order_by":null,"text":{"0":{"id":204813,"text":"The clerk of every circuit court shall, before the fifteenth of each month, forward to the commissioner of revenue for his county or city and to the Department a copy of the recordation receipt for all deeds for the partition and conveyance of land, other than deeds of trust and mortgages, made to secure the payment of debts, which have been admitted to record in the clerk’s office of such court within the month next preceding. In lieu of a printed paper copy of the recordation receipt, the Department shall accept the monthly electronic transfer of the recordation receipt copy on magnetic tape or other media acceptable to the Department. The receipt shall state the date of the deed, when admitted to record, the name of the grantor and grantee, the address of the grantee, given pursuant to § 17.1-223, and the description, quantity and specified value of land conveyed. Such clerk shall, at the same time, forward to the commissioner and the Department a list of all lands acquired in fee simple by the Commonwealth, through condemnation proceedings, and shall give the names of the persons from whom acquired, the dates of confirmation of the commissioners’ reports in such proceedings, the quantity of land acquired in each case, the value thereof as specified in the reports and a description of each such tract. In lieu of a printed paper copy of such list, the clerk may provide an electronic list or secure remote electronic access to such list to the commissioner for his county or city and to the Department.\n\t\t\tThe commissioner shall, upon receipt of any such receipt, promptly and carefully check the same against the records in the office of the clerk who furnished the same and, if he finds any errors in the receipt or list, he shall make proper correction thereof.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":204814,"text":"Upon receipt and review of the recordation receipt in accordance with subsection A, the commissioner shall ensure that the land book is updated to reflect the grantee and property address or any such other address as may be specified in writing by the grantee for the delivery of future tax bills.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3303\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 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 1956, chapter 34; in 1962, chapter 236; in 1964, chapters 488 and 644; in 1972, chapter 648; in 1974, chapters 338 and 352; in 1975, chapter 223; in 1979, chapter 527; in 1984, chapter 675; in 1990, chapter 46; in 2006, chapter 355<\/a>; in 2017, chapter 42<\/a>; in 2023, chapter 411<\/a>.<\/p>","references":[{"id":75746,"section_number":"58.1-3305","catch_line":"Penalty on clerks for failure to deliver such lists","order_by":null,"url":"\/58.1-3305\/"},{"id":66738,"section_number":"58.1-3309","catch_line":"Lands on lists to be transferred and charged; apportionment of value of soil and standing timber","order_by":null,"url":"\/58.1-3309\/"}],"refers_to":[{"id":78488,"section_number":"17.1-223","catch_line":"Duty of clerk to record writings, etc., and make index","order_by":null,"url":"\/17.1-223\/"}],"permalink":{"id":257637,"object_type":"law","relational_id":55905,"identifier":"58.1-3303","token":"58.1\/III\/32\/8\/58.1-3303","url":"\/58.1-3303\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3303\/","token":"58.1\/III\/32\/8\/58.1-3303","dublin_core":{"Title":"Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3303","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The clerk of every circuit<\/span> court<\/span> shall, before the fifteenth of each month, forward to the commissioner of revenue for his county or city and to the Department<\/span> a copy of the recordation receipt for all deeds for the partition<\/span> and conveyance of land, other than deeds of trust and mortgages, made to secure the payment of debts, which have been admitted to record in the clerk’s office of such court<\/span> within the month next preceding. In lieu of a printed paper copy of the recordation receipt, the Department<\/span> shall accept the monthly electronic transfer of the recordation receipt copy on magnetic tape or other media acceptable to the Department<\/span>. The receipt shall state the date of the deed, when admitted to record, the name of the grantor and grantee, the address of the grantee, given pursuant to § 17.1-223<\/a>, and the description, quantity and specified value of land conveyed. Such clerk shall, at the same time, forward to the commissioner and the Department<\/span> a list of all lands acquired in fee simple by the Commonwealth, through condemnation proceedings, and shall give the names of the persons from whom acquired, the dates of confirmation of the commissioners’ reports in such proceedings, the quantity of land acquired in each case, the value thereof as specified in the reports and a description of each such tract. In lieu of a printed paper copy of such list, the clerk may provide an electronic list or secure remote electronic access to such list to the commissioner for his county or city and to the Department<\/span>.\n\t\t\tThe commissioner shall, upon receipt of any such receipt, promptly and carefully check the same against the records in the office of the clerk who furnished the same and, if he finds any errors in the receipt or list, he shall make proper correction thereof. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Upon receipt and review of the recordation receipt in accordance with subsection A, the commissioner shall ensure that the land book is updated to reflect the grantee and property address or any such other address as may be specified in writing by the grantee for the delivery of future tax bills. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLERKS TO FORWARD COPIES OF CERTAIN RECEIPTS AND MAKE CERTAIN REPORTS REGARDING\nDEEDS AND PROPERTY TRANSFERS TO LOCAL COMMISSIONERS AND DEPARTMENT (\u00a7\n58.1-3303)\n\nA. The clerk of every circuit court shall, before the fifteenth of each month,\nforward to the commissioner of revenue for his county or city and to the\nDepartment a copy of the recordation receipt for all deeds for the partition and\nconveyance of land, other than deeds of trust and mortgages, made to secure the\npayment of debts, which have been admitted to record in the clerk’s office\nof such court within the month next preceding. In lieu of a printed paper copy\nof the recordation receipt, the Department shall accept the monthly electronic\ntransfer of the recordation receipt copy on magnetic tape or other media\nacceptable to the Department. The receipt shall state the date of the deed, when\nadmitted to record, the name of the grantor and grantee, the address of the\ngrantee, given pursuant to § 17.1-223, and the description, quantity and\nspecified value of land conveyed. Such clerk shall, at the same time, forward to\nthe commissioner and the Department a list of all lands acquired in fee simple\nby the Commonwealth, through condemnation proceedings, and shall give the names\nof the persons from whom acquired, the dates of confirmation of the\ncommissioners’ reports in such proceedings, the quantity of land acquired\nin each case, the value thereof as specified in the reports and a description of\neach such tract. In lieu of a printed paper copy of such list, the clerk may\nprovide an electronic list or secure remote electronic access to such list to\nthe commissioner for his county or city and to the Department.\n\t\t\tThe commissioner shall, upon receipt of any such receipt, promptly and\ncarefully check the same against the records in the office of the clerk who\nfurnished the same and, if he finds any errors in the receipt or list, he shall\nmake proper correction thereof.\n\nB. Upon receipt and review of the recordation receipt in accordance with\nsubsection A, the commissioner shall ensure that the land book is updated to\nreflect the grantee and property address or any such other address as may be\nspecified in writing by the grantee for the delivery of future tax bills.\n\nHISTORY: Code 1950, \u00a7 58-797; 1956, c. 34; 1962, c. 236; 1964, cc. 488, 644;\n1972, c. 648; 1974, cc. 338, 352; 1975, c. 223; 1979, c. 527; 1984, c. 675;\n1990, c. 46; 2006, c. 355; 2017, c. 42; 2023, c. 411.","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}}