{"law_id":"782236","section_number":"58.1-3904","catch_line":"Omitted lands","history":"Code 1950, \u00a7 58-1165; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-3904\/","refers_to":false,"url":"\/58.1-3904\/","token":"58.1\/III\/39\/1\/58.1-3904","structure":{"1":{"id":"1792","name":"Enforcement By The Commissioner Of Revenue","identifier":"1","label":"article","url":"\/58.1\/III\/39\/1\/"},"2":{"id":"174","name":"Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes","identifier":"39","label":"chapter","url":"\/58.1\/III\/39\/"},"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":false,"edition_id":"11","section_id":"782236","structure_id":"1792","full_text":"When the commissioner ascertains that there is any land in his county or city which has not before been entered on his land book or, after being entered, has from any cause been omitted for one or more years, he shall make an entry thereof in the name of the owner. Any person owning or claiming any tract or part of land which has not been entered on the land book or which, if so entered, has for any cause been omitted therefrom, may have the part he owns entered on the land book, specifying the part of the land so entered by having the same surveyed and laid off if necessary and a plat and description thereof returned to and recorded by the clerk of the circuit court of the county or city in which the land is situated. The commissioner of the revenue in whose county or city the land is situated shall proceed to the best of his judgment, having reference to the assessed value of contiguous lands similarly situated, to assess the fair market value of such land, and shall place such land on the land book and assess taxes at the rate imposed by law for each year the land was not entered in the land book. However, no assessment of taxes shall be made hereunder for any year except the then current year or any tax year of the three tax years last past.","text":{"0":{"id":"2522915","text":"When the commissioner ascertains that there is any land in his county or city which has not before been entered on his land book or, after being entered, has from any cause been omitted for one or more years, he shall make an entry thereof in the name of the owner. Any person owning or claiming any tract or part of land which has not been entered on the land book or which, if so entered, has for any cause been omitted therefrom, may have the part he owns entered on the land book, specifying the part of the land so entered by having the same surveyed and laid off if necessary and a plat and description thereof returned to and recorded by the clerk of the circuit court of the county or city in which the land is situated. The commissioner of the revenue in whose county or city the land is situated shall proceed to the best of his judgment, having reference to the assessed value of contiguous lands similarly situated, to assess the fair market value of such land, and shall place such land on the land book and assess taxes at the rate imposed by law for each year the land was not entered in the land book. However, no assessment of taxes shall be made hereunder for any year except the then current year or any tax year of the three tax years last past.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"1792","name":"Enforcement By The Commissioner Of Revenue","identifier":"1","label":"article","url":"\/58.1\/III\/39\/1\/"},"2":{"id":"174","name":"Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes","identifier":"39","label":"chapter","url":"\/58.1\/III\/39\/"},"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":"779724","structure_id":"1792","section_number":"58.1-3900","catch_line":"Filing of returns","url":"\/58.1-3900\/","token":"58.1\/III\/39\/1\/58.1-3900"},"1":{"id":"790439","structure_id":"1792","section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901"},"2":{"id":"779463","structure_id":"1792","section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902"},"3":{"id":"770751","structure_id":"1792","section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903"},"4":{"id":"772504","structure_id":"1792","section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1"},"5":{"id":"782236","structure_id":"1792","section_number":"58.1-3904","catch_line":"Omitted lands","url":"\/58.1-3904\/","token":"58.1\/III\/39\/1\/58.1-3904"},"6":{"id":"784071","structure_id":"1792","section_number":"58.1-3905","catch_line":"Forms for assessment of omitted taxes","url":"\/58.1-3905\/","token":"58.1\/III\/39\/1\/58.1-3905"},"7":{"id":"781536","structure_id":"1792","section_number":"58.1-3906","catch_line":"Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes","url":"\/58.1-3906\/","token":"58.1\/III\/39\/1\/58.1-3906"},"8":{"id":"785684","structure_id":"1792","section_number":"58.1-3907","catch_line":"Willful failure to collect and account for tax; penalty","url":"\/58.1-3907\/","token":"58.1\/III\/39\/1\/58.1-3907"},"9":{"id":"767076","structure_id":"1792","section_number":"58.1-3908","catch_line":"Repealed","url":"\/58.1-3908\/","token":"58.1\/III\/39\/1\/58.1-3908"}},"previous_section":{"id":"772504","structure_id":"1792","section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1"},"next_section":{"id":"784071","structure_id":"1792","section_number":"58.1-3905","catch_line":"Forms for assessment of omitted taxes","url":"\/58.1-3905\/","token":"58.1\/III\/39\/1\/58.1-3905"},"references":false,"formats":{"txt":"\/58.1-3904.txt","json":"\/58.1-3904.json","xml":"\/58.1-3904.xml"},"dublin_core":{"Title":"Omitted lands","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3904","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nOMITTED LANDS (\u00a7 58.1-3904)\n\nWhen the commissioner ascertains that there is any land in his county or city\nwhich has not before been entered on his land book or, after being entered, has\nfrom any cause been omitted for one or more years, he shall make an entry\nthereof in the name of the owner. Any person owning or claiming any tract or\npart of land which has not been entered on the land book or which, if so\nentered, has for any cause been omitted therefrom, may have the part he owns\nentered on the land book, specifying the part of the land so entered by having\nthe same surveyed and laid off if necessary and a plat and description thereof\nreturned to and recorded by the clerk of the circuit court of the county or city\nin which the land is situated. The commissioner of the revenue in whose county\nor city the land is situated shall proceed to the best of his judgment, having\nreference to the assessed value of contiguous lands similarly situated, to\nassess the fair market value of such land, and shall place such land on the land\nbook and assess taxes at the rate imposed by law for each year the land was not\nentered in the land book. However, no assessment of taxes shall be made\nhereunder for any year except the then current year or any tax year of the three\ntax years last past.\n\nHISTORY: Code 1950, \u00a7 58-1165; 1984, c. 675."}