                                 CODE OF VIRGINIA

WHAT THE TABLE OF TOWN OR CITY LOTS TO CONTAIN (§ 58.1-3302)

In the table of town or city lots the commissioner of the revenue shall enter
separately each lot and shall set forth in as many separate columns as may be
necessary the name of the person, his residence and estate, as in the table of
tracts of land. The commissioner shall set forth in other columns the number of
each lot in the town or city, with the name of the town or city, if not
previously placed in the caption or heading of the table, a description, when
the person does not own the whole lot, of the part which he owns, the value of
the buildings on the lot, the value of the lot including buildings, the amount
of tax at the legal rate and like notice of the source of title and explanation
of alteration as in the table of tracts of land. The commissioner of revenue of
Pulaski County, however, when assessing or listing for taxation the town lots in
the town of Pulaski for such county, shall in addition set forth in other
columns the number of each lot in the town and the number of the section or
block in which it is located.

HISTORY: Code 1950, § 58-805; 1984, c. 675.