                                 CODE OF VIRGINIA

COMMISSIONER OF THE REVENUE TO RETAIN ORIGINAL LAND BOOK; DISPOSITION OF COPIES;
PENALTIES (§ 58.1-3310)

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 Department in writing, to the Department
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 Department 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
circuit court 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.

HISTORY: Code 1950, § 58-806; 1962, c. 282; 1976, c. 532; 1984, c. 675; 1997,
c. 701; 2014, c. 330.