§ 26-122. Time of making and entering assessment; notice of increase.

Every assessment of real estate shall be completed not later than December 31 of the year immediately preceding the year for which such assessment is to be effective for tax purposes, and every parcel of real estate shall be entered separately upon a land book in the name of the owner thereof or in the name of the owner of any interest therein. Every such entry shall show the nature of the estate, right, title or interest owned in such real estate. Whenever any such assessment is increased, the Assessor shall give written notice thereof to the owner of such real estate and of any interest therein by mailing such notice to the last known post office address of such owner, but the validity of such assessment shall not be affected by any failure to give or receive such notice.

(Code 1993, § 27-25; Code 2004, § 98-40; Ord. No. 2010-92-105, § 3, 5-24-2010)

State Law reference— Notice of change in assessment, Code of Virginia, § 58.1-3330.

(Code 1993, § 27-25; Code 2004, § 98-40; Ord. No. 2010-92-105, § 3, 5-24-2010)

State law reference

Notice of change in assessment, Code of Virginia, § 58.1-3330.