CODE OF VIRGINIA

FORMS FOR ASSESSMENT OF OMITTED TAXES (§ 58.1-3905)

The Department of Taxation shall prescribe and furnish to local officers the
necessary forms for the assessment of the omitted taxes mentioned in this
chapter which they are authorized to assess. Omitted taxes, except on real
estate, shall not be assessed on the current assessment books.

HISTORY: Code 1950, § 58-1166; 1984, c. 675.