{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3377.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3377.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3377.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3377.html"}],"law_id":82893,"edition_id":1,"section_id":82893,"structure_id":15054,"section_number":"58.1-3377","catch_line":"Use of land books","history":"Code 1950, \u00a7 58-902; 1984, c. 675.","full_text":"Every board of equalization for a county not having a general reassessment of real estate shall procure for its use from the clerk of the circuit court of the county the copy of the land book on file in his office for the current year if available, otherwise for the preceding year, and the board shall return the land book to the clerk upon the completion of its work. Every board of equalization for a city having need of a copy of the land book for any year shall procure an existing copy if available for the purpose; otherwise the governing body of the city shall cause a new copy to be made and furnished the board at the expense of the city.","order_by":null,"text":{"0":{"id":297107,"text":"Every board of equalization for a county not having a general reassessment of real estate shall procure for its use from the clerk of the circuit court of the county the copy of the land book on file in his office for the current year if available, otherwise for the preceding year, and the board shall return the land book to the clerk upon the completion of its work. Every board of equalization for a city having need of a copy of the land book for any year shall procure an existing copy if available for the purpose; otherwise the governing body of the city shall cause a new copy to be made and furnished the board at the expense of the city.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15054,"edition_id":1,"name":"Boards of Equalization","identifier":"14","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:51:48","date_modified":"2026-06-26 03:51:48","permalink":{"id":257007,"object_type":"structure","relational_id":15054,"identifier":"14","token":"58.1\/III\/32\/14","url":"\/58.1\/III\/32\/14\/","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":83864,"structure_id":15054,"section_number":"58.1-3370","catch_line":"Appointment","url":"\/58.1-3370\/","token":"58.1\/III\/32\/14\/58.1-3370","metadata":false},{"id":84935,"structure_id":15054,"section_number":"58.1-3371","catch_line":"Appointment in counties with county executive or county manager form of government","url":"\/58.1-3371\/","token":"58.1\/III\/32\/14\/58.1-3371","metadata":false},{"id":68274,"structure_id":15054,"section_number":"58.1-3372","catch_line":"Repealed","url":"\/58.1-3372\/","token":"58.1\/III\/32\/14\/58.1-3372","metadata":false},{"id":66080,"structure_id":15054,"section_number":"58.1-3373","catch_line":"Permanent board of equalization","url":"\/58.1-3373\/","token":"58.1\/III\/32\/14\/58.1-3373","metadata":false},{"id":58158,"structure_id":15054,"section_number":"58.1-3373.1","catch_line":"City may elect to provide for board of equalization","url":"\/58.1-3373.1\/","token":"58.1\/III\/32\/14\/58.1-3373.1","metadata":false},{"id":64967,"structure_id":15054,"section_number":"58.1-3374","catch_line":"Qualifications of members; vacancies","url":"\/58.1-3374\/","token":"58.1\/III\/32\/14\/58.1-3374","metadata":false},{"id":57395,"structure_id":15054,"section_number":"58.1-3375","catch_line":"Compensation of members","url":"\/58.1-3375\/","token":"58.1\/III\/32\/14\/58.1-3375","metadata":false},{"id":73651,"structure_id":15054,"section_number":"58.1-3376","catch_line":"Organization and assistants; legal assistance","url":"\/58.1-3376\/","token":"58.1\/III\/32\/14\/58.1-3376","metadata":false},{"id":82893,"structure_id":15054,"section_number":"58.1-3377","catch_line":"Use of land books","url":"\/58.1-3377\/","token":"58.1\/III\/32\/14\/58.1-3377","metadata":false},{"id":74684,"structure_id":15054,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","url":"\/58.1-3378\/","token":"58.1\/III\/32\/14\/58.1-3378","metadata":false},{"id":63255,"structure_id":15054,"section_number":"58.1-3379","catch_line":"Hearing complaints and equalizing assessments","url":"\/58.1-3379\/","token":"58.1\/III\/32\/14\/58.1-3379","metadata":false},{"id":79877,"structure_id":15054,"section_number":"58.1-3380","catch_line":"Taxpayer or local authorities may apply for equalization","url":"\/58.1-3380\/","token":"58.1\/III\/32\/14\/58.1-3380","metadata":false},{"id":70334,"structure_id":15054,"section_number":"58.1-3381","catch_line":"Action of board; notice required before increase made","url":"\/58.1-3381\/","token":"58.1\/III\/32\/14\/58.1-3381","metadata":false},{"id":67131,"structure_id":15054,"section_number":"58.1-3382","catch_line":"Appeal","url":"\/58.1-3382\/","token":"58.1\/III\/32\/14\/58.1-3382","metadata":false},{"id":61917,"structure_id":15054,"section_number":"58.1-3383","catch_line":"Omitted real estate and duplicate assessments","url":"\/58.1-3383\/","token":"58.1\/III\/32\/14\/58.1-3383","metadata":false},{"id":81513,"structure_id":15054,"section_number":"58.1-3384","catch_line":"Minutes and copies of orders","url":"\/58.1-3384\/","token":"58.1\/III\/32\/14\/58.1-3384","metadata":false},{"id":69876,"structure_id":15054,"section_number":"58.1-3385","catch_line":"Commissioner to make changes ordered; when order exonerates taxpayer","url":"\/58.1-3385\/","token":"58.1\/III\/32\/14\/58.1-3385","metadata":false},{"id":79153,"structure_id":15054,"section_number":"58.1-3386","catch_line":"Power of boards to send for persons and papers","url":"\/58.1-3386\/","token":"58.1\/III\/32\/14\/58.1-3386","metadata":false},{"id":59974,"structure_id":15054,"section_number":"58.1-3387","catch_line":"Penalty for failure to obey summons","url":"\/58.1-3387\/","token":"58.1\/III\/32\/14\/58.1-3387","metadata":false},{"id":82673,"structure_id":15054,"section_number":"58.1-3388","catch_line":"In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made","url":"\/58.1-3388\/","token":"58.1\/III\/32\/14\/58.1-3388","metadata":false},{"id":68316,"structure_id":15054,"section_number":"58.1-3389","catch_line":"Article not applicable to real estate assessable by Corporation Commission or Department","url":"\/58.1-3389\/","token":"58.1\/III\/32\/14\/58.1-3389","metadata":false}],"previous_section":{"id":73651,"structure_id":15054,"section_number":"58.1-3376","catch_line":"Organization and assistants; legal assistance","url":"\/58.1-3376\/","token":"58.1\/III\/32\/14\/58.1-3376","metadata":false},"next_section":{"id":74684,"structure_id":15054,"section_number":"58.1-3378","catch_line":"Sittings; notices thereof","url":"\/58.1-3378\/","token":"58.1\/III\/32\/14\/58.1-3378","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3377\/","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":257041,"object_type":"law","relational_id":82893,"identifier":"58.1-3377","token":"58.1\/III\/32\/14\/58.1-3377","url":"\/58.1-3377\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3377\/","token":"58.1\/III\/32\/14\/58.1-3377","dublin_core":{"Title":"Use of land books","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3377","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every board of equalization for a county not having a general reassessment of real estate shall procure for its use from the clerk of the <span class=\"dictionary\">circuit<\/span> <span class=\"dictionary\">court<\/span> of the county the copy of the land book on file in his office for the current year if available, otherwise for the preceding year, and the board shall return the land book to the clerk upon the completion of its work. Every board of equalization for a city having need of a copy of the land book for any year shall procure an existing copy if available for the purpose; otherwise the governing body of the city shall cause a new copy to be made and furnished the board at the expense of the city.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nUSE OF LAND BOOKS (\u00a7 58.1-3377)\n\nEvery board of equalization for a county not having a general reassessment of\nreal estate shall procure for its use from the clerk of the circuit court of the\ncounty the copy of the land book on file in his office for the current year if\navailable, otherwise for the preceding year, and the board shall return the land\nbook to the clerk upon the completion of its work. Every board of equalization\nfor a city having need of a copy of the land book for any year shall procure an\nexisting copy if available for the purpose; otherwise the governing body of the\ncity shall cause a new copy to be made and furnished the board at the expense of\nthe city.\n\nHISTORY: Code 1950, \u00a7 58-902; 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}}