{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3361.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3361.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3361.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3361.html"}],"law_id":74240,"edition_id":1,"section_id":74240,"structure_id":13967,"section_number":"58.1-3361","catch_line":"Clerk to furnish lists of such lands","history":"Code 1950, \u00a7 58-819; 1984, c. 675; 2017, c. 42.","full_text":"The clerk of the court of the county or city in which the lands described in \u00a7 58.1-3360 lie shall furnish a certificate to the Comptroller and to the county or city treasurer, showing the quantity of land taken or acquired by the government or religious body, the name of the former owner and a description of the date of the recordation of the deed by which such lands were so taken or acquired as shown by the records in his office. Such certificate shall be sufficient evidence to county and city treasurers and city collectors to authorize them to receive and prorate the taxes and levies as herein authorized. In lieu of a printed paper copy of such certificate, the clerk may provide an electronic certificate or secure remote electronic access to such certificate to the Comptroller and his county or city treasurer.","order_by":null,"text":{"0":{"id":266928,"text":"The clerk of the court of the county or city in which the lands described in \u00a7 58.1-3360 lie shall furnish a certificate to the Comptroller and to the county or city treasurer, showing the quantity of land taken or acquired by the government or religious body, the name of the former owner and a description of the date of the recordation of the deed by which such lands were so taken or acquired as shown by the records in his office. Such certificate shall be sufficient evidence to county and city treasurers and city collectors to authorize them to receive and prorate the taxes and levies as herein authorized. In lieu of a printed paper copy of such certificate, the clerk may provide an electronic certificate or secure remote electronic access to such certificate to the Comptroller and his county or city treasurer.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13967,"edition_id":1,"name":"Public Taking of Private Real Estate","identifier":"13","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":256981,"object_type":"structure","relational_id":13967,"identifier":"13","token":"58.1\/III\/32\/13","url":"\/58.1\/III\/32\/13\/","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":86495,"structure_id":13967,"section_number":"58.1-3360","catch_line":"Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action","url":"\/58.1-3360\/","token":"58.1\/III\/32\/13\/58.1-3360","metadata":false},{"id":57191,"structure_id":13967,"section_number":"58.1-3360.1","catch_line":"Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes","url":"\/58.1-3360.1\/","token":"58.1\/III\/32\/13\/58.1-3360.1","metadata":false},{"id":55028,"structure_id":13967,"section_number":"58.1-3360.2","catch_line":"Proration by court; effect on interest and penalties","url":"\/58.1-3360.2\/","token":"58.1\/III\/32\/13\/58.1-3360.2","metadata":false},{"id":74240,"structure_id":13967,"section_number":"58.1-3361","catch_line":"Clerk to furnish lists of such lands","url":"\/58.1-3361\/","token":"58.1\/III\/32\/13\/58.1-3361","metadata":false},{"id":68809,"structure_id":13967,"section_number":"58.1-3362","catch_line":"Refund of taxes paid; effect on penalties and interest","url":"\/58.1-3362\/","token":"58.1\/III\/32\/13\/58.1-3362","metadata":false},{"id":87394,"structure_id":13967,"section_number":"58.1-3363","catch_line":"Recovery of taxes paid while contesting condemnation","url":"\/58.1-3363\/","token":"58.1\/III\/32\/13\/58.1-3363","metadata":false}],"previous_section":{"id":55028,"structure_id":13967,"section_number":"58.1-3360.2","catch_line":"Proration by court; effect on interest and penalties","url":"\/58.1-3360.2\/","token":"58.1\/III\/32\/13\/58.1-3360.2","metadata":false},"next_section":{"id":68809,"structure_id":13967,"section_number":"58.1-3362","catch_line":"Refund of taxes paid; effect on penalties and interest","url":"\/58.1-3362\/","token":"58.1\/III\/32\/13\/58.1-3362","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3361\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1984, chapter 675; in 2017, chapter 42<\/a>.<\/p>","references":false,"refers_to":[{"id":86495,"section_number":"58.1-3360","catch_line":"Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action","order_by":null,"url":"\/58.1-3360\/"}],"permalink":{"id":256995,"object_type":"law","relational_id":74240,"identifier":"58.1-3361","token":"58.1\/III\/32\/13\/58.1-3361","url":"\/58.1-3361\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3361\/","token":"58.1\/III\/32\/13\/58.1-3361","dublin_core":{"Title":"Clerk to furnish lists of such lands","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3361","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The clerk of the court<\/span> of the county or city in which the lands described in \u00a7 58.1-3360<\/a> lie shall furnish a certificate to the Comptroller and to the county or city treasurer, showing the quantity of land taken or acquired by the government or religious body, the name of the former owner and a description of the date of the recordation of the deed by which such lands were so taken or acquired as shown by the records in his office. Such certificate shall be sufficient evidence<\/span> to county and city treasurers and city collectors to authorize them to receive and prorate the taxes and levies as herein authorized. In lieu of a printed paper copy of such certificate, the clerk may provide an electronic certificate or secure remote electronic access to such certificate to the Comptroller and his county or city treasurer.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLERK TO FURNISH LISTS OF SUCH LANDS (\u00a7 58.1-3361)\n\nThe clerk of the court of the county or city in which the lands described in \u00a7\n58.1-3360 lie shall furnish a certificate to the Comptroller and to the county\nor city treasurer, showing the quantity of land taken or acquired by the\ngovernment or religious body, the name of the former owner and a description of\nthe date of the recordation of the deed by which such lands were so taken or\nacquired as shown by the records in his office. Such certificate shall be\nsufficient evidence to county and city treasurers and city collectors to\nauthorize them to receive and prorate the taxes and levies as herein authorized.\nIn lieu of a printed paper copy of such certificate, the clerk may provide an\nelectronic certificate or secure remote electronic access to such certificate to\nthe Comptroller and his county or city treasurer.\n\nHISTORY: Code 1950, \u00a7 58-819; 1984, c. 675; 2017, c. 42.","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}}