Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3226
Procedure for such apportionment
Before such motion shall be made, five days' notice thereof shall be given to the commissioner of the revenue, treasurer, and county or city attorney, and if none, to the attorney for the Commonwealth. The county or city attorney, and if none, the attorney for the Commonwealth shall be present and defend the motion, and the order of the court shall show the fact.
When such order has been made, the proper clerk shall certify a copy thereof to the commissioner of the revenue and treasurer. Such officers shall make entry of such order in the proper books and the clerk shall make an entry of such order in the delinquent land books, if such land has been returned delinquent, and shall furnish a copy thereof, for a fee of seventy-five cents to the person or persons making such motion.
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Nearby sections (25 sections)
- 58.1-3220.1 · Partial exemption for certain rehabilitated, renovated or…
- 58.1-3221 · Partial exemption for certain rehabilitated, renovated or…
- 58.1-3221.1 · Classification of land and improvements for tax purposes
- 58.1-3221.2 · Classification of certain energy-efficient buildings for…
- 58.1-3221.3 · Classification of certain commercial and industrial real…
- 58.1-3221.4 · Classification of improvements to real property designed…
- 58.1-3221.5 · Classification of certain historical buildings for tax…
- 58.1-3221.6 · Classification of blighted and derelict properties in…
- 58.1-3222 · Abatement of levies on buildings razed, destroyed or…
- 58.1-3223 · Taxation of life tenant's interest when remainder held by…
- 58.1-3224 · Apportionment of city taxes when part of real estate…
- 58.1-3225 · Apportionment of taxes, etc., on partition
- 58.1-3226 · Procedure for such apportionment
- 58.1-3226.1 · Release of lien on portion of real estate upon payment of…
- 58.1-3227 · Proration of delinquent taxes after purchase of part of…
- 58.1-3228 · Release of delinquent tax lien to facilitate a conveyance…
- 58.1-3228.1 · Partial exemption from real property taxes for flood…
- 58.1-3228.2 · Repealed
- 58.1-3229 · Repealed
- 58.1-3230 · Special classifications of real estate established and…
- 58.1-3231 · Authority of counties, cities and towns to adopt…
- 58.1-3232 · Authority of city to provide for assessment and taxation of…
- 58.1-3233 · Determinations to be made by local officers before…
- 58.1-3234 · Application by property owners for assessment, etc., under…
- 58.1-3235 · Removal of parcels from program if taxes delinquent