                                 CODE OF VIRGINIA

OMITTED LANDS (§ 58.1-3904)

When the commissioner ascertains that there is any land in his county or city
which has not before been entered on his land book or, after being entered, has
from any cause been omitted for one or more years, he shall make an entry
thereof in the name of the owner. Any person owning or claiming any tract or
part of land which has not been entered on the land book or which, if so
entered, has for any cause been omitted therefrom, may have the part he owns
entered on the land book, specifying the part of the land so entered by having
the same surveyed and laid off if necessary and a plat and description thereof
returned to and recorded by the clerk of the circuit court of the county or city
in which the land is situated. The commissioner of the revenue in whose county
or city the land is situated shall proceed to the best of his judgment, having
reference to the assessed value of contiguous lands similarly situated, to
assess the fair market value of such land, and shall place such land on the land
book and assess taxes at the rate imposed by law for each year the land was not
entered in the land book. However, no assessment of taxes shall be made
hereunder for any year except the then current year or any tax year of the three
tax years last past.

HISTORY: Code 1950, § 58-1165; 1984, c. 675.