{"law_id":"776711","section_number":"58.1-3288","catch_line":"Assessment in name of “unknown owner.”","history":"Code 1950, \u00a7 58-770.1; 1956, c. 581; 1958, c. 32; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-3288\/","refers_to":false,"url":"\/58.1-3288\/","token":"58.1\/III\/32\/7\/58.1-3288","structure":{"1":{"id":"869","name":"Reassessment\/assessment (valuation) Procedure And Practice","identifier":"7","label":"article","url":"\/58.1\/III\/32\/7\/"},"2":{"id":"632","name":"Real Property Tax","identifier":"32","label":"chapter","url":"\/58.1\/III\/32\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":[{"id":"783007","section_number":"58.1-3286","catch_line":"Mineral lands to be specially and separately assessed; severance tax","url":"\/58.1-3286\/"}],"edition_id":"11","section_id":"776711","structure_id":"869","full_text":"When the owner of any parcel of real property is unknown and the commissioner of the revenue has exercised due diligence to ascertain the owner of such parcel, such commissioner of the revenue is empowered on January 1 of each year to assess for taxation such parcel of real property in his county or city in the name of “unknown owner.” Before such property is first assessed in the name of “unknown owner” each commissioner of the revenue shall advertise the description of the property in a local newspaper of general circulation once a week for two consecutive weeks preceding the first day of the year in which such first assessment is made and at the same time he shall make affidavit that he has used due diligence to ascertain the owner of the property.","text":{"0":{"id":"2504489","text":"When the owner of any parcel of real property is unknown and the commissioner of the revenue has exercised due diligence to ascertain the owner of such parcel, such commissioner of the revenue is empowered on January 1 of each year to assess for taxation such parcel of real property in his county or city in the name of “unknown owner.” Before such property is first assessed in the name of “unknown owner” each commissioner of the revenue shall advertise the description of the property in a local newspaper of general circulation once a week for two consecutive weeks preceding the first day of the year in which such first assessment is made and at the same time he shall make affidavit that he has used due diligence to ascertain the owner of the property.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"869","name":"Reassessment\/assessment (valuation) Procedure And Practice","identifier":"7","label":"article","url":"\/58.1\/III\/32\/7\/"},"2":{"id":"632","name":"Real Property Tax","identifier":"32","label":"chapter","url":"\/58.1\/III\/32\/"},"3":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"787795","structure_id":"869","section_number":"58.1-3280","catch_line":"Assessment of values","url":"\/58.1-3280\/","token":"58.1\/III\/32\/7\/58.1-3280"},"1":{"id":"768054","structure_id":"869","section_number":"58.1-3281","catch_line":"When commissioner of the revenue to ascertain ownership of real estate; tax year","url":"\/58.1-3281\/","token":"58.1\/III\/32\/7\/58.1-3281"},"2":{"id":"781167","structure_id":"869","section_number":"58.1-3282","catch_line":"When land and improvements owned separately; how assessed","url":"\/58.1-3282\/","token":"58.1\/III\/32\/7\/58.1-3282"},"3":{"id":"785074","structure_id":"869","section_number":"58.1-3283","catch_line":"Assessment of airspace owned separately from subjacent land surface","url":"\/58.1-3283\/","token":"58.1\/III\/32\/7\/58.1-3283"},"4":{"id":"770960","structure_id":"869","section_number":"58.1-3284","catch_line":"Assessment of standing timber trees owned by person who owns land surface; when owned separately","url":"\/58.1-3284\/","token":"58.1\/III\/32\/7\/58.1-3284"},"5":{"id":"795008","structure_id":"869","section_number":"58.1-3284.1","catch_line":"Assessment of lots and open spaces in certain planned development subdivisions","url":"\/58.1-3284.1\/","token":"58.1\/III\/32\/7\/58.1-3284.1"},"6":{"id":"792375","structure_id":"869","section_number":"58.1-3284.2","catch_line":"Reassessment of residential property containing defective drywall","url":"\/58.1-3284.2\/","token":"58.1\/III\/32\/7\/58.1-3284.2"},"7":{"id":"782112","structure_id":"869","section_number":"58.1-3284.3","catch_line":"Wetlands to be specially and separately assessed","url":"\/58.1-3284.3\/","token":"58.1\/III\/32\/7\/58.1-3284.3"},"8":{"id":"777013","structure_id":"869","section_number":"58.1-3285","catch_line":"Assessment and reassessment of lots when subdivided or rezoned","url":"\/58.1-3285\/","token":"58.1\/III\/32\/7\/58.1-3285"},"9":{"id":"783007","structure_id":"869","section_number":"58.1-3286","catch_line":"Mineral lands to be specially and separately assessed; severance tax","url":"\/58.1-3286\/","token":"58.1\/III\/32\/7\/58.1-3286"},"10":{"id":"774089","structure_id":"869","section_number":"58.1-3287","catch_line":"Mineral lands and minerals to be included in general reassessment of real estate","url":"\/58.1-3287\/","token":"58.1\/III\/32\/7\/58.1-3287"},"11":{"id":"776711","structure_id":"869","section_number":"58.1-3288","catch_line":"Assessment in name of \"unknown owner.\"","url":"\/58.1-3288\/","token":"58.1\/III\/32\/7\/58.1-3288"},"12":{"id":"794592","structure_id":"869","section_number":"58.1-3289","catch_line":"Repealed","url":"\/58.1-3289\/","token":"58.1\/III\/32\/7\/58.1-3289"},"13":{"id":"772095","structure_id":"869","section_number":"58.1-3290","catch_line":"How land divided among several owners to be assessed","url":"\/58.1-3290\/","token":"58.1\/III\/32\/7\/58.1-3290"},"14":{"id":"793602","structure_id":"869","section_number":"58.1-3291","catch_line":"Valuation of repairs, additions and new buildings","url":"\/58.1-3291\/","token":"58.1\/III\/32\/7\/58.1-3291"},"15":{"id":"794798","structure_id":"869","section_number":"58.1-3292","catch_line":"Assessment of new buildings substantially completed, etc.; extension of time for paying assessment","url":"\/58.1-3292\/","token":"58.1\/III\/32\/7\/58.1-3292"},"16":{"id":"771329","structure_id":"869","section_number":"58.1-3292.1","catch_line":"Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time for paying assessment","url":"\/58.1-3292.1\/","token":"58.1\/III\/32\/7\/58.1-3292.1"},"17":{"id":"785666","structure_id":"869","section_number":"58.1-3293","catch_line":"Building, etc., when damaged or destroyed, value to be reduced","url":"\/58.1-3293\/","token":"58.1\/III\/32\/7\/58.1-3293"},"18":{"id":"787285","structure_id":"869","section_number":"58.1-3294","catch_line":"Reports of income data by owners of income-producing realty; certification; confidentiality","url":"\/58.1-3294\/","token":"58.1\/III\/32\/7\/58.1-3294"},"19":{"id":"778511","structure_id":"869","section_number":"58.1-3295","catch_line":"Assessment of real property; affordable housing","url":"\/58.1-3295\/","token":"58.1\/III\/32\/7\/58.1-3295"},"20":{"id":"765673","structure_id":"869","section_number":"58.1-3295.1","catch_line":"Assessment of real property; residential rental apartments","url":"\/58.1-3295.1\/","token":"58.1\/III\/32\/7\/58.1-3295.1"}},"previous_section":{"id":"774089","structure_id":"869","section_number":"58.1-3287","catch_line":"Mineral lands and minerals to be included in general reassessment of real estate","url":"\/58.1-3287\/","token":"58.1\/III\/32\/7\/58.1-3287"},"next_section":{"id":"794592","structure_id":"869","section_number":"58.1-3289","catch_line":"Repealed","url":"\/58.1-3289\/","token":"58.1\/III\/32\/7\/58.1-3289"},"references":false,"formats":{"txt":"\/58.1-3288.txt","json":"\/58.1-3288.json","xml":"\/58.1-3288.xml"},"dublin_core":{"Title":"Assessment in name of “unknown owner.”","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3288","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nASSESSMENT IN NAME OF “UNKNOWN OWNER.” (\u00a7 58.1-3288)\n\nWhen the owner of any parcel of real property is unknown and the commissioner of\nthe revenue has exercised due diligence to ascertain the owner of such parcel,\nsuch commissioner of the revenue is empowered on January 1 of each year to\nassess for taxation such parcel of real property in his county or city in the\nname of “unknown owner.” Before such property is first assessed in\nthe name of “unknown owner” each commissioner of the revenue shall\nadvertise the description of the property in a local newspaper of general\ncirculation once a week for two consecutive weeks preceding the first day of the\nyear in which such first assessment is made and at the same time he shall make\naffidavit that he has used due diligence to ascertain the owner of the property.\n\nHISTORY: Code 1950, \u00a7 58-770.1; 1956, c. 581; 1958, c. 32; 1984, c. 675."}