                                 CODE OF VIRGINIA

ARRANGEMENT AND CONTENTS OF BOOKS (§ 58.1-3115)

In making out assessment books, the commissioner of the revenue shall arrange
them alphabetically to show the persons chargeable with taxes. When there are
two or more persons of the same name, he shall use some distinguishing sign by
which the taxpayer may be identified. The address of each taxpayer shall be
given.
		The commissioner of the revenue shall, in making out the original personal
property book and the two copies thereof, follow strictly the form prescribed by
the Department of Taxation.
		All taxable tangible personal property and all other subjects of taxation not
required by law to be assessed on some other book or form shall be entered in
the personal property book.

HISTORY: Code 1950, § 58-881; 1971, Ex. Sess., c. 4; 1984, c. 675.