                                 CODE OF VIRGINIA

COMMISSIONER TO ASSESS PROPERTY IF TAXPAYER FAILS TO FILE RETURN (§ 58.1-3519)

If any taxpayer, liable to file a return of any of the subjects of taxation
mentioned in this chapter, neglects or refuses to file such return for any year
within the time prescribed, the commissioner of the revenue shall, from the best
information he can obtain, enter the fair market value of such property and
assess the same as if it had been reported to him.

HISTORY: Code 1950, § 58-838; 1952, c. 711; 1954, c. 488; 1962, c. 578; 1984,
c. 675.