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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>65512</law_id><section_number>58.1-3226</section_number><catch_line>Procedure for such apportionment</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="1" identifier="3">Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications</unit></structure><text>
						<section><p>Before such <span class="dictionary">motion</span> shall be made, five days&#x2019; notice thereof shall be given to the commissioner of the revenue, treasurer, and county or city attorney, and if none, to the attorney for the Commonwealth. The county or city attorney, and if none, the attorney for the Commonwealth shall be present and defend the <span class="dictionary">motion</span>, and the <span class="dictionary">order</span> of the <span class="dictionary">court</span> shall show the <span class="dictionary">fact</span>.
		When such <span class="dictionary">order</span> has been made, the proper clerk shall certify a copy thereof to the commissioner of the revenue and treasurer. Such officers shall make entry of such <span class="dictionary">order</span> in the proper books and the clerk shall make an entry of such <span class="dictionary">order</span> in the delinquent land books, if such land has been returned delinquent, and shall furnish a copy thereof, for a fee of seventy-five cents to the person or persons making such <span class="dictionary">motion</span>.</p></section></text><history>Code 1950, &#xA7; 58-827; 1984, c. 675.</history><metadata></metadata></law>
