                                 CODE OF VIRGINIA

BOUNDARIES OF CERTAIN POLITICAL UNITS TO BE FURNISHED COMPANY, COMMISSION AND
DEPARTMENT (§ 58.1-2601)

A. The commissioner of the revenue in each county and city in which a public
service corporation or other person with property assessed pursuant to this
chapter does business or owns property shall furnish, on or before January 1 in
each year, to each such corporation or person, the boundaries of each city and
the magisterial district of the county and of each town therein in which any
part of the property of such corporation or person is situated. A copy of such
boundaries shall also be forwarded to the clerk of the Commission and the Tax
Commissioner.

B. Whenever any commissioner of the revenue shall fail to furnish to such
corporation or other person, the clerk of the Commission and the Tax
Commissioner, such boundaries required in subsection A, the clerk of the
Commission and the Tax Commissioner shall notify the judge of the circuit court
of the county and city of such commissioner of the revenue, and the judge shall
instruct the grand jury at the next term of the circuit court to ascertain
whether such boundaries have been furnished as required in this section. Should
the grand jury ascertain that such boundaries have not been furnished, they
shall find an indictment against the commissioner of the revenue. Upon
conviction thereof, such commissioner of the revenue shall be guilty of a Class
4 misdemeanor, each magisterial district and town boundary so omitted being a
separate offense.

C. Notwithstanding the provisions of subsection A, whenever the boundaries have
once been furnished to any public service corporation or other person with
property assessed pursuant to this chapter, the Commission and the Tax
Commissioner, the commissioner of the revenue shall thereafter not be required
to furnish the boundaries except as shall be necessary to show subsequent
changes in such boundaries.

HISTORY: Code 1950, § 58-510; 1972, c. 548; 1980, c. 84; 1983, c. 570; 1984, c.
675; 1999, c. 971.