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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>62912</law_id><section_number>58.1-3300</section_number><catch_line>Reassessment record; original filed in clerk&amp;#8217;s office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3257</reference></referred_to_by><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="8">Reassessment Record/Land Book, Communication of Documents to Commissioner of Revenue</unit></structure><text>
						<section><p>As soon as the persons, or officers, designated under the provisions of Article 6 (&#xA7;&#xA0;<a class="law" title="Annual or biennial assessment and equalization by commissioner of revenue" href="/58.1-3270/">58.1-3270</a> et seq.) herein have completed the reassessment, they shall make two copies of such record, in the form in which the land books are made out, and shall certify on <span class="dictionary">oath</span> that no assessable real estate is omitted and that there is no error on the face of such record. Such persons, or officers, designated as aforesaid shall then file the original of such reassessment in the office of the <span class="dictionary">circuit</span> <span class="dictionary">court</span> clerk of the city or county, who shall preserve the same in his office; and he or they shall deliver one copy of such reassessment to the commissioner of the revenue of the city or county and one copy to the local board of equalization of such city or county. For cities having an additional <span class="dictionary">court</span> for the recordation of deeds, one extra copy of such reassessment, embracing real estate the conveyance of which is required to be recorded in the clerk&#x2019;s office of such additional <span class="dictionary">court</span>, shall be made and filed in such <span class="dictionary">circuit</span> <span class="dictionary">court</span> clerk&#x2019;s office.
		Such persons or officers shall at the same time forward to the <span class="dictionary">Department</span> of Taxation a copy of the recapitulation sheets of such reassessment.
		In lieu of complying with the foregoing provisions of this section, the person or persons appointed by the governing body to perform the annual or biennial reassessment of real estate set forth in &#xA7;&#xA7;&#xA0;<a class="law" title="Annual assessment and reassessment in cities having not more than 30,000 population" href="/58.1-3251/">58.1-3251</a> and <a class="law" title="Biennial general reassessments; annual or biennial assessment" href="/58.1-3253/">58.1-3253</a> shall sign the land book attesting to the valuations contained therein resulting from such assessment.</p></section></text><history>Code 1950, &#xA7; 58-791; 1984, c. 675; 1985, c. 221.</history><metadata></metadata></law>
