§ 26-147. Generally

The form of the land books shall be prescribed by the Assessor. In preparing the land book, all real estate owned by the City shall be listed separately from all other property assessed. The Assessor shall, upon completion of each annual assessment, certify on the land book on oath that all real estate subject to taxation by the City has been assessed at the fair market value thereof and that there are no errors on the face of the land book. The original of each land book shall be in the Office of the Assessor, and no change or alteration in or addition to any entry appearing thereon shall be made unless authorized by law. There shall also be furnished to the State Department of Taxation such information respecting such assessments as it may require. One copy of the land book shall be delivered by the Assessor to the Collector by May 1 of each year. One copy shall be filed with the Office of the Clerk of the Circuit Court of the City.

(Code 1993, § 27-28; Code 2004, § 98-43)

State Law reference— Reassessment records, Code of Virginia, § 58.1-3300.

(Code 1993, § 27-28; Code 2004, § 98-43)

State law reference

Reassessment records, Code of Virginia, § 58.1-3300.