                                 CODE OF VIRGINIA

CLERK TO FURNISH CERTIFICATE OF LAND ACQUIRED; CONTENTS OF CERTIFICATE;
CERTIFICATE AS AUTHORITY TO RECEIVE AND PRORATE TAXES (§ 58.1-3360.1)

The clerk of the court of the county or city in which is recorded the transfer
of title to such property shall furnish a certificate to the county or city
treasurer showing the quantity of land so taken or acquired, and whether by the
Commonwealth or any political subdivision thereof; a church or religious body
that is exempt from taxation by Article X, Section 6 of the Constitution of
Virginia; a surviving spouse of a member of the armed forces of the United
States who was killed in action for that portion of the property that is exempt
from taxation pursuant to § 58.1-3219.9; or a disabled veteran for that portion
of the property that is exempt from taxation pursuant to § 58.1-3219.5, the
name of the former owner and a description of the property and the district or
ward in which the property is situated, also the date of the recordation of the
deed or order by which such property was taken or acquired by the Commonwealth
or any political subdivision thereof or any such church or religious body, as
shown by the records in his office. Such certificate shall be sufficient
evidence to the county and city treasurers to authorize them to receive and
prorate the taxes and levies as herein authorized. In lieu of a printed paper
copy of such certificate, the clerk may provide an electronic certificate or
secure remote electronic access to such certificate to his county or city
treasurer.

HISTORY: Code 1950, § 58-823; 1958, c. 431; 1960, c. 58; 1971, Ex. Sess., c.
47; 1984, c. 675; 2012, c. 782; 2015, c. 577; 2017, c. 42.