{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3352.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3352.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3352.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3352.html"}],"law_id":55688,"edition_id":1,"section_id":55688,"structure_id":14365,"section_number":"58.1-3352","catch_line":"When lands in one place are assessed in another; how error corrected","history":"Code 1950, \u00a7 58-814; 1984, c. 675.","full_text":"If land lying in one county or city be erroneously assessed in another, the commissioner on whose book it is erroneously assessed shall certify the owner&#8217;s name and the quantity, description and value of the land to the proper commissioner, who shall enter the same on his book, and the commissioner on whose book it was erroneously entered shall strike the same therefrom upon being informed of the entry thereof by the proper commissioner.","order_by":null,"text":{"0":{"id":204143,"text":"If land lying in one county or city be erroneously assessed in another, the commissioner on whose book it is erroneously assessed shall certify the owner&#8217;s name and the quantity, description and value of the land to the proper commissioner, who shall enter the same on his book, and the commissioner on whose book it was erroneously entered shall strike the same therefrom upon being informed of the entry thereof by the proper commissioner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14365,"edition_id":1,"name":"Administrative and Judicial Review","identifier":"12","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:47:53","date_modified":"2026-06-26 03:47:53","permalink":{"id":256955,"object_type":"structure","relational_id":14365,"identifier":"12","token":"58.1\/III\/32\/12","url":"\/58.1\/III\/32\/12\/","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":63418,"structure_id":14365,"section_number":"58.1-3350","catch_line":"Review of assessment","url":"\/58.1-3350\/","token":"58.1\/III\/32\/12\/58.1-3350","metadata":false},{"id":67977,"structure_id":14365,"section_number":"58.1-3351","catch_line":"How assessed value changed; improvements; correction by court or board of equalization","url":"\/58.1-3351\/","token":"58.1\/III\/32\/12\/58.1-3351","metadata":false},{"id":55688,"structure_id":14365,"section_number":"58.1-3352","catch_line":"When lands in one place are assessed in another; how error corrected","url":"\/58.1-3352\/","token":"58.1\/III\/32\/12\/58.1-3352","metadata":false},{"id":73706,"structure_id":14365,"section_number":"58.1-3353","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3353\/","token":"58.1\/III\/32\/12\/58.1-3353","metadata":false},{"id":77852,"structure_id":14365,"section_number":"58.1-3354","catch_line":"Change when easement acquired","url":"\/58.1-3354\/","token":"58.1\/III\/32\/12\/58.1-3354","metadata":false},{"id":81927,"structure_id":14365,"section_number":"58.1-3355","catch_line":"Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement","url":"\/58.1-3355\/","token":"58.1\/III\/32\/12\/58.1-3355","metadata":false}],"previous_section":{"id":67977,"structure_id":14365,"section_number":"58.1-3351","catch_line":"How assessed value changed; improvements; correction by court or board of equalization","url":"\/58.1-3351\/","token":"58.1\/III\/32\/12\/58.1-3351","metadata":false},"next_section":{"id":73706,"structure_id":14365,"section_number":"58.1-3353","catch_line":"Assessment not invalid unless rights prejudiced by error","url":"\/58.1-3353\/","token":"58.1\/III\/32\/12\/58.1-3353","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3352\/","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":[{"id":73539,"section_number":"58.1-3314","catch_line":"Transfer and entry fees","order_by":null,"url":"\/58.1-3314\/"}],"refers_to":false,"permalink":{"id":256965,"object_type":"law","relational_id":55688,"identifier":"58.1-3352","token":"58.1\/III\/32\/12\/58.1-3352","url":"\/58.1-3352\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3352\/","token":"58.1\/III\/32\/12\/58.1-3352","dublin_core":{"Title":"When lands in one place are assessed in another; how error corrected","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3352","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If land lying in one county or city be erroneously assessed in another, the commissioner on whose book it is erroneously assessed shall certify the owner&#8217;s name and the quantity, description and value of the land to the proper commissioner, who shall enter the same on his book, and the commissioner on whose book it was erroneously entered shall strike the same therefrom upon being informed of the entry thereof by the proper commissioner.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHEN LANDS IN ONE PLACE ARE ASSESSED IN ANOTHER; HOW ERROR CORRECTED (\u00a7\n58.1-3352)\n\nIf land lying in one county or city be erroneously assessed in another, the\ncommissioner on whose book it is erroneously assessed shall certify the\nowner&#8217;s name and the quantity, description and value of the land to the\nproper commissioner, who shall enter the same on his book, and the commissioner\non whose book it was erroneously entered shall strike the same therefrom upon\nbeing informed of the entry thereof by the proper commissioner.\n\nHISTORY: Code 1950, \u00a7 58-814; 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}}