                                 CODE OF VIRGINIA

CLASSIFICATIONS OF REAL PROPERTY (§ 58.1-208)

The Tax Commissioner shall establish a classification system of real property
appropriate for inclusion on local land books. Such classification shall be
placed on the local land books or the land books shall be organized in a manner
appropriate for identification of the classifications by the Tax Commissioner in
conducting the annual sales ratio studies. The local assessing officer of any
county, city, or town may subdivide such classifications into lesser included
classifications should he deem such subclassification desirable.
		The Tax Commissioner shall cooperate with and seek the counsel of local
assessing officers in establishing such classification system.

HISTORY: Code 1950, § 58-33.3; 1975, c. 623; 1984, c. 675.