                                 CODE OF VIRGINIA

FORM OF LAND BOOK (§ 58.1-3301)

A. The land books may be produced in one of the following forms: (i) paper; (ii)
microfilm, microfiche, or any other microphotographic process; or (iii)
electronic process. Such microfilm and microphotographic processes shall meet
state archival microfilm standards and state electronic records guidelines
pursuant to &#xA7; 42.1-82. The Department of Taxation shall prescribe the form
of the land book to be used by the commissioner of the revenue and shall furnish
each commissioner of the revenue with four copies of blank land books prepared
in the form so prescribed. The land books may be produced in the form of
microfilm, microfiche, or any other similar microphotographic process and shall
be distributed as provided in &#xA7; 58.1-3310 in the form of such process so
long as such process complies with standards adopted pursuant to regulations
issued under &#xA7; 42.1-82 for microfilm, microfiche, or such other
microphotographic process and is acceptable to and meets the requirement of the
recipients of copies of the land book as designated by &#xA7; 58.1-3310.

B. Tracts of lands in counties shall be entered in the land book by magisterial
or school districts and town lots shall be entered upon sheets provided in the
land book for that purpose. The governing body of any county having sanitary
districts may provide by resolution that land books, personal property books and
other tax assessment records be entered and arranged alphabetically to show the
persons chargeable with taxes in each such district. The sanitary district in
which the property is located shall be designated by an appropriate coding which
shall provide for the means of recapitulation by sanitary districts, setting
forth the total assessment and tax levy for each such district.

C. Nothing in this section shall be construed to prohibit any commissioner of
the revenue of any city from using a land book in the form prescribed and
furnished by or under the authority of the council of his city and at the cost
of his city, provided that whether the land book is furnished by the city or the
Tax Commissioner, it shall contain the name and street address of every owner of
real property in the local jurisdiction. In cases where real property is owned
by more than one person, the land book shall contain the name and street address
of at least one of the owners.

D. In the event real estate is assessed at use value as provided in Article 4
(&#xA7; 58.1-3229 et seq.) of Chapter 32 of this title, the land book shall show
both the use value and the fair market value.

HISTORY: Code 1950, § 58-804; 1958, c. 314; 1970, c. 440; 1971, Ex. Sess., cc.
3, 172; 1975, c. 547; 1980, c. 360; 1984, c. 675; 1995, c. 679; 2014, c. 330.