                                 CODE OF VIRGINIA

OMITTED LOCAL TAXES OR LEVIES (§ 58.1-3903)

If the commissioner of the revenue of any county or city or the tax-assessing
officer of any town ascertains that any local tax has not been assessed for any
tax year of the three preceding tax years or that the same has been assessed at
less than the law required for any one or more of such years, or that the taxes
for any cause have not been realized, the commissioner of the revenue or other
assessing officer shall list and assess the same with taxes at the rate or rates
prescribed for that year, adding thereto penalty and interest at the rate
provided under §§ 58.1-3916 and 58.1-3918. Interest may be computed upon the
taxes and penalty from the first day following the due date in the year in which
such taxes should have been paid and shall accrue thereon from such date until
payment; provided, if such assessment was necessitated through no fault of the
taxpayer, such penalty and interest shall accrue after thirty days from such
date of assessment until payment.

HISTORY: Code 1950, § 58-1164; 1984, c. 675; 1991, c. 8.