CODE OF VIRGINIA

WHEN COMMISSIONERS BEGIN WORK; COMMISSIONERS TO MAKE ASSESSMENTS (§ 58.1-3103)

Each commissioner shall begin annually, on the first day of January, to
discharge the duties prescribed by law. As part of his duties each commissioner
of the revenue shall ascertain and assess, at fair market value, all subjects of
taxation in his county or city on the first day of January in each year, except
as otherwise provided by law. For each such assessment of local mobile property
tax as defined in § 58.1-3983.1, prior to the time that any tax with respect to
such assessment is due, the commissioner or other local tax official shall
provide in writing to each applicable taxpayer: (i) the amount of the assessment
and a description of the property; (ii) the valuation method used; (iii) the
date the applicable taxes will be due; and (iv) a description of the procedures
available to the taxpayer and the records required should he wish to appeal the
assessment.

HISTORY: Code 1950, §§ 58-855, 58-864; 1971, Ex. Sess., c. 4; 1984, c. 675;
2004, c. 534.