Virginia Decodedhttps://vacode.org7884658.1-3308Commissioner to enter lands appearing on abstracts and assess their value202558.1-330958.1-331458.1-3315TaxationLocal TaxesReal Property TaxReassessment Record/Land Book, Communication of Documents to Commissioner of Revenue
The commissioner of the revenue shall enter in the books and assess the fair market value of all lands in his county or city appearing by the abstracts to have been granted.