Virginia Decodedhttps://vacode.org5527158.1-3320Taxes to be extended on basis of assessment2025TaxationLocal TaxesReal Property TaxLevy

Taxes for each year on real estate subject to assessment or reassessment shall be extended on the basis of the last general reassessment or biennial assessment made prior to such year, subject to such changes as may have been lawfully made.

Code 1950, § 58-759; 1984, c. 675.