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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>73193</law_id><section_number>58.1-3310</section_number><catch_line>Commissioner of the revenue to retain original land book; disposition of copies; penalties</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3301</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>Each commissioner of the revenue shall retain in his office the original land book. Each commissioner of the revenue shall deliver to the treasurer of his county or city and, if requested by the <span class="dictionary">Department</span> in writing, to the <span class="dictionary">Department</span> of Taxation one copy each of the land book on or before September 1 of each year or within ninety days from the date on which the rate of tax on real property has been determined, whichever is later. However, the <span class="dictionary">Department</span> may, for good cause, extend the time for delivery of such copies. Each commissioner of the revenue shall file a copy of the land book in the office of the clerk of the <span class="dictionary">circuit</span> <span class="dictionary">court</span> of his county or city. Such clerk shall preserve such copies in his office, but the commissioner of the revenue need not preserve the original nor the treasurer his copy for a longer period than six years following the tax year to which such books relate. The commissioner or the clerk may satisfy the requirements of this section by use of (i) paper; (ii) microfilm, microfiche, or any other microphotographic process; or (iii) electronic process.</p></section></text><history>Code 1950, &#xA7; 58-806; 1962, c. 282; 1976, c. 532; 1984, c. 675; 1997, c. 701; 2014, c. 330.</history><metadata></metadata></law>
