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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>81476</law_id><section_number>58.1-3277</section_number><catch_line>Forms for general reassessment of real estate in counties, cities and towns</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="6">Who Performs Reassessment/Assessment</unit></structure><text>
						<section><p>The <span class="dictionary">Department</span> before January 1 of any year in which there is to be a general reassessment of real estate in any county, city or town under any provisions of this title shall prescribe, prepare and furnish proper forms for the use of the cities and counties and towns making general reassessment of real estate under the provisions of this article. Any county, city or town desiring to avail itself of the benefits of this section shall notify the <span class="dictionary">Department</span> of such desire at least six months prior to January 1 of the year when there will be a general reassessment in such city or county or town. Nothing in this section shall be construed to prohibit any county, city or town from prescribing and preparing forms for its use in making such general reassessments, the cost thereof to be paid out of the county or city or town treasury.</p></section></text><history>Code 1950, &#xA7; 58-793; 1956, c. 219; 1984, c. 675.</history><metadata></metadata></law>
