Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3320
Taxes to be extended on basis of assessment
Official textlaw.lis.virginia.gov
Taxes for each year on real estate subject to assessment or reassessment shall be extended on the basis of the last general reassessment or biennial assessment made prior to such year, subject to such changes as may have been lawfully made.
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Nearby sections (25 sections)
- 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;…
- 58.1-3341 · Liens for taxes delinquent twenty years or more released;…
- 58.1-3342 · Assessment upon owner's death; liability of personalty for…
- 58.1-3343 · Effect of lien on certain real estate jointly owned
- 58.1-3344 · Taxes a lien on fee simple estate, not merely on interest…
- 58.1-3345 · Tax liens on timber in certain counties
- 58.1-3350 · Review of assessment
- 58.1-3351 · How assessed value changed; improvements; correction by…