                                 CODE OF VIRGINIA

TAXES TO BE EXTENDED ON BASIS OF ASSESSMENT (§ 58.1-3320)

Taxes for each year on real estate subject to assessment or reassessment shall
be extended on the basis of the last general reassessment or biennial assessment
made prior to such year, subject to such changes as may have been lawfully made.

HISTORY: Code 1950, § 58-759; 1984, c. 675.