                                 CODE OF VIRGINIA

COLLECTION AND PUBLICATION OF PROPERTY TAX DATA (§ 58.1-207)

A. The Tax Commissioner annually shall make and issue comprehensive assessment
sales ratio studies for each major class of real property in each county or city
in the Commonwealth. In order to determine the degree of assessment uniformity
in the assessment of major classes of property within each county or city, the
Tax Commissioner shall compute measures of central tendency and dispersion in
accordance with appropriate standard statistical techniques.

B. The Tax Commissioner shall construct and maintain a system for the collection
and analysis of real property tax facts so as to enable him to make
intrajurisdictional comparisons as well as intercounty and intercity comparisons
based on assessment sales ratio data.

C. The Tax Commissioner shall publish annually the findings of the assessment
sales ratio studies.

D. The appropriate county or city assessing officer shall post annually in his
office the assessment sales ratio studies as published by the Tax Commissioner.

HISTORY: Code 1950, § 58-33.2; 1975, c. 617; 1984, c. 675.