Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3309
Lands on lists to be transferred and charged; apportionment of value of soil and standing timber
Official textlaw.lis.virginia.gov
The lands and standing timber appearing on the lists or statements referenced in §§ 58.1-3303 through 58.1-3308 shall be transferred accordingly on the land book and charged to the person to whom the transfer is made or the grant has issued. When standing timber is so transferred the commissioner shall apportion the assessed value of the land on which the timber is standing between the owner of the soil and the owner of the timber.
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Nearby sections (25 sections)
- 58.1-3295.1 · Assessment of real property; residential rental apartments
- 58.1-3295.2 · Assessment or exemption of certain real property conveyed…
- 58.1-3295.3 · Assessment of real property; data centers
- 58.1-3300 · Reassessment record; original filed in clerk's office;…
- 58.1-3301 · Form of land book
- 58.1-3302 · What the table of town or city lots to contain
- 58.1-3303 · Clerks to forward copies of certain receipts and make…
- 58.1-3304 · Lists of judgments for partition or recovery of lands and…
- 58.1-3305 · Penalty on clerks for failure to deliver such lists
- 58.1-3306 · Librarian of Virginia to furnish abstracts of grants
- 58.1-3307 · Reserved
- 58.1-3308 · Commissioner to enter lands appearing on abstracts and…
- 58.1-3309 · Lands on lists to be transferred and charged; apportionment…
- 58.1-3310 · Commissioner of the revenue to retain original land book;…
- 58.1-3311 · Land book not to be altered after delivery to local…
- 58.1-3312 · Changes to be noted in land book by commissioner in making…
- 58.1-3313 · Commissioners to correct mistakes in their land books
- 58.1-3314 · Transfer and entry fees
- 58.1-3315 · Collection of fees
- 58.1-3320 · Taxes to be extended on basis of assessment
- 58.1-3321 · Effect on rate when assessment results in tax increase;…
- 58.1-3330 · Notice of change in assessment
- 58.1-3331 · Public disclosure of certain assessment records
- 58.1-3332 · Property appraisal cards or sheets
- 58.1-3340 · Lien on real estate for taxes and levies assessed thereon;…