                                 CODE OF VIRGINIA

PREPARATION AND CONTENTS OF DRAINAGE TAX LISTS (§ 21-367)

The board of viewers, with the assistance of the engineer, shall immediately
prepare, in duplicate, the assessment rolls, or drainage tax lists, giving
thereon the name of the owners of land in the district, so far as can be
ascertained from the public records, or, if necessary, from the survey made by
the drainage engineer a brief description of the several tracts of land
assessed, and the amount of the assessment against each tract of land.

HISTORY: Code 1919, § 1771; 1920, p. 611; 1924, p. 711; 1926, p. 619; 1936, p.
1034; 1954, c. 642.