{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3310.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3310.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3310.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3310.html"}],"law_id":73193,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-806; 1962, c. 282; 1976, c. 532; 1984, c. 675; 1997, c. 701; 2014, c. 330.","full_text":"Each commissioner of the revenue shall retain in his office the original land book. Each commissioner of the revenue shall deliver to the treasurer of his county or city and, if requested by the Department in writing, to the Department of Taxation one copy each of the land book on or before September 1 of each year or within ninety days from the date on which the rate of tax on real property has been determined, whichever is later. However, the Department may, for good cause, extend the time for delivery of such copies. Each commissioner of the revenue shall file a copy of the land book in the office of the clerk of the circuit court of his county or city. Such clerk shall preserve such copies in his office, but the commissioner of the revenue need not preserve the original nor the treasurer his copy for a longer period than six years following the tax year to which such books relate. The commissioner or the clerk may satisfy the requirements of this section by use of (i) paper; (ii) microfilm, microfiche, or any other microphotographic process; or (iii) electronic process.","order_by":null,"text":{"0":{"id":263503,"text":"Each commissioner of the revenue shall retain in his office the original land book. Each commissioner of the revenue shall deliver to the treasurer of his county or city and, if requested by the Department in writing, to the Department of Taxation one copy each of the land book on or before September 1 of each year or within ninety days from the date on which the rate of tax on real property has been determined, whichever is later. However, the Department may, for good cause, extend the time for delivery of such copies. Each commissioner of the revenue shall file a copy of the land book in the office of the clerk of the circuit court of his county or city. Such clerk shall preserve such copies in his office, but the commissioner of the revenue need not preserve the original nor the treasurer his copy for a longer period than six years following the tax year to which such books relate. The commissioner or the clerk may satisfy the requirements of this section by use of (i) paper; (ii) microfilm, microfiche, or any other microphotographic process; or (iii) electronic process.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3310\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1962, chapter 282; in 1976, chapter 532; in 1984, chapter 675; in 1997, chapter 701<\/a>; in 2014, chapter 330<\/a>.<\/p>","references":[{"id":84062,"section_number":"58.1-3301","catch_line":"Form of land book","order_by":null,"url":"\/58.1-3301\/"}],"refers_to":false,"permalink":{"id":257665,"object_type":"law","relational_id":73193,"identifier":"58.1-3310","token":"58.1\/III\/32\/8\/58.1-3310","url":"\/58.1-3310\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3310\/","token":"58.1\/III\/32\/8\/58.1-3310","dublin_core":{"Title":"Commissioner of the revenue to retain original land book; disposition of copies; penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3310","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Each commissioner of the revenue shall retain in his office the original land book. Each commissioner of the revenue shall deliver to the treasurer of his county or city and, if requested by the Department<\/span> in writing, to the Department<\/span> of Taxation one copy each of the land book on or before September 1 of each year or within ninety days from the date on which the rate of tax on real property has been determined, whichever is later. However, the Department<\/span> may, for good cause, extend the time for delivery of such copies. Each commissioner of the revenue shall file a copy of the land book in the office of the clerk of the circuit<\/span> court<\/span> of his county or city. Such clerk shall preserve such copies in his office, but the commissioner of the revenue need not preserve the original nor the treasurer his copy for a longer period than six years following the tax year to which such books relate. The commissioner or the clerk may satisfy the requirements of this section by use of (i) paper; (ii) microfilm, microfiche, or any other microphotographic process; or (iii) electronic process.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOMMISSIONER OF THE REVENUE TO RETAIN ORIGINAL LAND BOOK; DISPOSITION OF COPIES;\nPENALTIES (\u00a7 58.1-3310)\n\nEach commissioner of the revenue shall retain in his office the original land\nbook. Each commissioner of the revenue shall deliver to the treasurer of his\ncounty or city and, if requested by the Department in writing, to the Department\nof Taxation one copy each of the land book on or before September 1 of each year\nor within ninety days from the date on which the rate of tax on real property\nhas been determined, whichever is later. However, the Department may, for good\ncause, extend the time for delivery of such copies. Each commissioner of the\nrevenue shall file a copy of the land book in the office of the clerk of the\ncircuit court of his county or city. Such clerk shall preserve such copies in\nhis office, but the commissioner of the revenue need not preserve the original\nnor the treasurer his copy for a longer period than six years following the tax\nyear to which such books relate. The commissioner or the clerk may satisfy the\nrequirements of this section by use of (i) paper; (ii) microfilm, microfiche, or\nany other microphotographic process; or (iii) electronic process.\n\nHISTORY: Code 1950, \u00a7 58-806; 1962, c. 282; 1976, c. 532; 1984, c. 675; 1997,\nc. 701; 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}}