Virginia Decodedhttps://vacode.org37207758.1-3905Forms for assessment of omitted taxes2026TaxationLocal TaxesEnforcement, Collection, Refunds, Remedies and Review of Local TaxesEnforcement by the Commissioner of Revenue

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.

Code 1950, § 58-1166; 1984, c. 675.