                                 CODE OF VIRGINIA

LANDS ON LISTS TO BE TRANSFERRED AND CHARGED; APPORTIONMENT OF VALUE OF SOIL AND
STANDING TIMBER (§ 58.1-3309)

The lands and standing timber appearing on the lists or statements referenced in
§§ 58.1-3303 through 58.1-3308 shall be transferred accordingly on the land
book and charged to the person to whom the transfer is made or the grant has
issued. When standing timber is so transferred the commissioner shall apportion
the assessed value of the land on which the timber is standing between the owner
of the soil and the owner of the timber.

HISTORY: Code 1950, § 58-803; 1984, c. 675.