Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3120
If books for preceding year not made out, how supplied
Official textlaw.lis.virginia.gov
# A.
If no land book or personal property book was made out for the year immediately preceding the year in which a commissioner takes office, the commissioner of the revenue for such county or city shall proceed to complete books for such year, according to the rate of tax which then existed.
# B.
All proceedings required by this article in regard to assessment books shall be had with and under the books of such year and the sums charged therein shall be collected and accounted for in like manner.
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Nearby sections (25 sections)
- 58.1-3108 · Commissioner to render taxpayer assistance and may go to…
- 58.1-3109 · Duties of commissioners as to personal property, income and…
- 58.1-3110 · Power to summon taxpayers and other persons
- 58.1-3111 · Penalties
- 58.1-3112 · Commissioner to preserve returns; destruction of returns;…
- 58.1-3113 · Returns of intangible personal property forwarded to…
- 58.1-3114 · Books and certain forms of returns to be furnished by…
- 58.1-3115 · Arrangement and contents of books
- 58.1-3116 · Department may prescribe separate books for state and local…
- 58.1-3117 · Disposition of supplemental assessment sheets
- 58.1-3118 · Commissioner to retain original personal property book;…
- 58.1-3119 · Personal property book not to be altered after delivery to…
- 58.1-3120 · If books for preceding year not made out, how supplied
- 58.1-3121 · Penalty for false entry in books
- 58.1-3122 · Tax Commissioner may report misconduct or incapacity of…
- 58.1-3122.1 · Photocopying fees imposed by commissioners of the revenue
- 58.1-3122.2 · Remote access to nonconfidential public records…
- 58.1-3122.3 · Commissioners to provide certain information to the…
- 58.1-3123 · Interpretation of "treasurer."
- 58.1-3124 · Where office of county treasurer to be maintained;…
- 58.1-3125 · Examination of treasurer's bond; when court to require new…
- 58.1-3126 · Bond of deputy; liability thereon
- 58.1-3127 · Treasurer to collect and pay over taxes and levies; keep…
- 58.1-3127.1 · Treasurer to collect all amounts to be received by any…
- 58.1-3128 · Power to summon taxpayers and other persons; penalty