78925658.1-3320Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesReal Property TaxLevyTaxes to be extended on basis of assessmentCode 1950, § 58-759; 1984, c. 675.

Taxes for each year on real estate subject to assessment or reassessment shall be extended on the basis of the last general reassessment or biennial assessment made prior to such year, subject to such changes as may have been lawfully made.section

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http://law.lis.virginia.gov/vacode/58.1-3320//58.1-3320/58.1/III/32/9/58.1-3320