                                 CODE OF VIRGINIA

REASSESSMENT RECORD; ORIGINAL FILED IN CLERK&#8217;S OFFICE; COPIES TO
COMMISSIONER OF THE REVENUE AND LOCAL BOARD OF EQUALIZATION; RECAPITULATION
SHEETS TO DEPARTMENT (§ 58.1-3300)

As soon as the persons, or officers, designated under the provisions of Article
6 (§ 58.1-3270 et seq.) herein have completed the reassessment, they shall make
two copies of such record, in the form in which the land books are made out, and
shall certify on oath that no assessable real estate is omitted and that there
is no error on the face of such record. Such persons, or officers, designated as
aforesaid shall then file the original of such reassessment in the office of the
circuit court clerk of the city or county, who shall preserve the same in his
office; and he or they shall deliver one copy of such reassessment to the
commissioner of the revenue of the city or county and one copy to the local
board of equalization of such city or county. For cities having an additional
court for the recordation of deeds, one extra copy of such reassessment,
embracing real estate the conveyance of which is required to be recorded in the
clerk&#8217;s office of such additional court, shall be made and filed in such
circuit court clerk&#8217;s office.
		Such persons or officers shall at the same time forward to the Department of
Taxation a copy of the recapitulation sheets of such reassessment.
		In lieu of complying with the foregoing provisions of this section, the person
or persons appointed by the governing body to perform the annual or biennial
reassessment of real estate set forth in §§ 58.1-3251 and 58.1-3253 shall sign
the land book attesting to the valuations contained therein resulting from such
assessment.

HISTORY: Code 1950, § 58-791; 1984, c. 675; 1985, c. 221.