                                 CODE OF VIRGINIA

APPLICATION OF OTHER PROVISIONS OF TITLE 58.1 (§ 58.1-3243)

The provisions of this title applicable to local levies and real estate
assessment and taxation shall be applicable to assessments and taxation
hereunder mutatis mutandis including, without limitation, provisions relating to
tax liens, boards of equalization and the correction of erroneous assessments
and for such purposes the roll-back taxes shall be considered to be deferred
real estate taxes.

HISTORY: Code 1950, § 58-769.15; 1971, Ex. Sess., c. 172; 1980, c. 241; 1983,
c. 304; 1984, c. 675.