{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3119.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3119.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3119.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3119.html"}],"law_id":371497,"edition_id":2,"section_id":371497,"structure_id":52893,"section_number":"58.1-3119","catch_line":"Personal property book not to be altered after delivery to treasurer","history":"Code 1950, \u00a7 58-885; 1984, c. 675.","full_text":"After the commissioner of the revenue has delivered a copy of his personal property book to the county or city treasurer, no alteration shall be made therein which affects the taxes or levies of that year.\n\n","order_by":null,"text":{"0":{"id":1385450,"text":"After the commissioner of the revenue has delivered a copy of his personal property book to the county or city treasurer, no alteration shall be made therein which affects the taxes or levies of that year.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52893,"edition_id":2,"name":"Commissioners of the Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52892,"metadata":{"child_laws":26,"child_structures":0},"date_created":"2026-08-02 03:07:25","date_modified":"2026-08-02 12:36:08","permalink":{"id":1483547,"object_type":"structure","relational_id":52893,"identifier":"1","token":"58.1\/III\/31\/1","url":"\/58.1\/III\/31\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52892,"edition_id":2,"name":"Local Officers","identifier":"31","label":"chapter","depth":3,"order_by":2,"parent_id":52890,"metadata":{"child_laws":84,"child_structures":3},"date_created":"2026-08-02 03:07:25","date_modified":"2026-08-02 12:36:08","permalink":{"id":1483545,"object_type":"structure","relational_id":52892,"identifier":"31","token":"58.1\/III\/31","url":"\/58.1\/III\/31\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371475,"structure_id":52893,"section_number":"58.1-3100","catch_line":"Interpretation of \"commissioner.\"","url":"\/58.1-3100\/","token":"58.1\/III\/31\/1\/58.1-3100","metadata":false},{"id":371476,"structure_id":52893,"section_number":"58.1-3101","catch_line":"County commissioner of the revenue to keep an office at county seat; removal to other place","url":"\/58.1-3101\/","token":"58.1\/III\/31\/1\/58.1-3101","metadata":false},{"id":371477,"structure_id":52893,"section_number":"58.1-3102","catch_line":"Jurisdiction of commissioners","url":"\/58.1-3102\/","token":"58.1\/III\/31\/1\/58.1-3102","metadata":false},{"id":371478,"structure_id":52893,"section_number":"58.1-3103","catch_line":"When commissioners begin work; commissioners to make assessments","url":"\/58.1-3103\/","token":"58.1\/III\/31\/1\/58.1-3103","metadata":false},{"id":371479,"structure_id":52893,"section_number":"58.1-3104","catch_line":"Commissioner of the revenue entitled to books and papers of predecessor","url":"\/58.1-3104\/","token":"58.1\/III\/31\/1\/58.1-3104","metadata":false},{"id":371480,"structure_id":52893,"section_number":"58.1-3105","catch_line":"Tax Commissioner to instruct commissioners of the revenue","url":"\/58.1-3105\/","token":"58.1\/III\/31\/1\/58.1-3105","metadata":false},{"id":371481,"structure_id":52893,"section_number":"58.1-3106","catch_line":"How compensation of commissioners paid; when compensation withheld","url":"\/58.1-3106\/","token":"58.1\/III\/31\/1\/58.1-3106","metadata":false},{"id":371482,"structure_id":52893,"section_number":"58.1-3107","catch_line":"Commissioner of the revenue to obtain returns from taxpayers","url":"\/58.1-3107\/","token":"58.1\/III\/31\/1\/58.1-3107","metadata":false},{"id":371483,"structure_id":52893,"section_number":"58.1-3108","catch_line":"Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner","url":"\/58.1-3108\/","token":"58.1\/III\/31\/1\/58.1-3108","metadata":false},{"id":371484,"structure_id":52893,"section_number":"58.1-3109","catch_line":"Duties of commissioners as to personal property, income and licenses","url":"\/58.1-3109\/","token":"58.1\/III\/31\/1\/58.1-3109","metadata":false},{"id":371488,"structure_id":52893,"section_number":"58.1-3110","catch_line":"Power to summon taxpayers and other persons","url":"\/58.1-3110\/","token":"58.1\/III\/31\/1\/58.1-3110","metadata":false},{"id":371489,"structure_id":52893,"section_number":"58.1-3111","catch_line":"Penalties","url":"\/58.1-3111\/","token":"58.1\/III\/31\/1\/58.1-3111","metadata":false},{"id":371490,"structure_id":52893,"section_number":"58.1-3112","catch_line":"Commissioner to preserve returns; destruction of returns; penalty","url":"\/58.1-3112\/","token":"58.1\/III\/31\/1\/58.1-3112","metadata":false},{"id":371491,"structure_id":52893,"section_number":"58.1-3113","catch_line":"Returns of intangible personal property forwarded to Department","url":"\/58.1-3113\/","token":"58.1\/III\/31\/1\/58.1-3113","metadata":false},{"id":371492,"structure_id":52893,"section_number":"58.1-3114","catch_line":"Books and certain forms of returns to be furnished by Department","url":"\/58.1-3114\/","token":"58.1\/III\/31\/1\/58.1-3114","metadata":false},{"id":371493,"structure_id":52893,"section_number":"58.1-3115","catch_line":"Arrangement and contents of books","url":"\/58.1-3115\/","token":"58.1\/III\/31\/1\/58.1-3115","metadata":false},{"id":371494,"structure_id":52893,"section_number":"58.1-3116","catch_line":"Department may prescribe separate books for state and local levies","url":"\/58.1-3116\/","token":"58.1\/III\/31\/1\/58.1-3116","metadata":false},{"id":371495,"structure_id":52893,"section_number":"58.1-3117","catch_line":"Disposition of supplemental assessment sheets","url":"\/58.1-3117\/","token":"58.1\/III\/31\/1\/58.1-3117","metadata":false},{"id":371496,"structure_id":52893,"section_number":"58.1-3118","catch_line":"Commissioner to retain original personal property book; reproduction of book; disposition of copies","url":"\/58.1-3118\/","token":"58.1\/III\/31\/1\/58.1-3118","metadata":false},{"id":371497,"structure_id":52893,"section_number":"58.1-3119","catch_line":"Personal property book not to be altered after delivery to treasurer","url":"\/58.1-3119\/","token":"58.1\/III\/31\/1\/58.1-3119","metadata":false},{"id":371499,"structure_id":52893,"section_number":"58.1-3120","catch_line":"If books for preceding year not made out, how supplied","url":"\/58.1-3120\/","token":"58.1\/III\/31\/1\/58.1-3120","metadata":false},{"id":371500,"structure_id":52893,"section_number":"58.1-3121","catch_line":"Penalty for false entry in books","url":"\/58.1-3121\/","token":"58.1\/III\/31\/1\/58.1-3121","metadata":false},{"id":371504,"structure_id":52893,"section_number":"58.1-3122","catch_line":"Tax Commissioner may report misconduct or incapacity of commissioner of the revenue","url":"\/58.1-3122\/","token":"58.1\/III\/31\/1\/58.1-3122","metadata":false},{"id":371501,"structure_id":52893,"section_number":"58.1-3122.1","catch_line":"Photocopying fees imposed by commissioners of the revenue","url":"\/58.1-3122.1\/","token":"58.1\/III\/31\/1\/58.1-3122.1","metadata":false},{"id":371502,"structure_id":52893,"section_number":"58.1-3122.2","catch_line":"Remote access to nonconfidential public records maintained by commissioner","url":"\/58.1-3122.2\/","token":"58.1\/III\/31\/1\/58.1-3122.2","metadata":false},{"id":371503,"structure_id":52893,"section_number":"58.1-3122.3","catch_line":"Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information","url":"\/58.1-3122.3\/","token":"58.1\/III\/31\/1\/58.1-3122.3","metadata":false}],"previous_section":{"id":371496,"structure_id":52893,"section_number":"58.1-3118","catch_line":"Commissioner to retain original personal property book; reproduction of book; disposition of copies","url":"\/58.1-3118\/","token":"58.1\/III\/31\/1\/58.1-3118","metadata":false},"next_section":{"id":371499,"structure_id":52893,"section_number":"58.1-3120","catch_line":"If books for preceding year not made out, how supplied","url":"\/58.1-3120\/","token":"58.1\/III\/31\/1\/58.1-3120","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3119\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1483625,"object_type":"law","relational_id":371497,"identifier":"58.1-3119","token":"58.1\/III\/31\/1\/58.1-3119","url":"\/58.1-3119\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3119\/","token":"58.1\/III\/31\/1\/58.1-3119","dublin_core":{"Title":"Personal property book not to be altered after delivery to treasurer","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3119","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>After the commissioner of the revenue has delivered a copy of his personal property book to the county or city treasurer, no alteration shall be made therein which affects the taxes or levies of that year.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPERSONAL PROPERTY BOOK NOT TO BE ALTERED AFTER DELIVERY TO TREASURER (\u00a7\n58.1-3119)\n\nAfter the commissioner of the revenue has delivered a copy of his personal\nproperty book to the county or city treasurer, no alteration shall be made\ntherein which affects the taxes or levies of that year.\n\nHISTORY: Code 1950, \u00a7 58-885; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}