Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3388
In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made
Official textlaw.lis.virginia.gov
In every county not having a general reassessment or an annual or biennial assessment of real estate, taxes for each year on real estate shall be extended on the basis of the last equalization made prior to such year, subject to such changes as may have been lawfully made.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3376 · Organization and assistants; legal assistance
- 58.1-3377 · Use of land books
- 58.1-3378 · Sittings; notices thereof
- 58.1-3379 · Hearing complaints and equalizing assessments
- 58.1-3380 · Taxpayer or local authorities may apply for equalization
- 58.1-3381 · Action of board; notice required before increase made
- 58.1-3382 · Appeal
- 58.1-3383 · Omitted real estate and duplicate assessments
- 58.1-3384 · Minutes and copies of orders
- 58.1-3385 · Commissioner to make changes ordered; when order exonerates…
- 58.1-3386 · Power of boards to send for persons and papers
- 58.1-3387 · Penalty for failure to obey summons
- 58.1-3388 · In counties not having general reassessment, or annual or…
- 58.1-3389 · Article not applicable to real estate assessable by…
- 58.1-3400 · Service charge on certain real property
- 58.1-3401 · Valuation of property; calculation of service charge
- 58.1-3402 · Exemptions from service charge
- 58.1-3403 · Property owned by the Commonwealth
- 58.1-3404 · Notice to Governor; notice to institution of higher…
- 58.1-3405 · Service charge on real property exempted by international…
- 58.1-3406 · Apportionment of payments received from Tennessee Valley…
- 58.1-3407 · Erroneous assessments; appeal
- 58.1-3500 · Defined and segregated for local taxation
- 58.1-3501 · Tangible personal property leased to agency of federal,…
- 58.1-3502 · Tangible personal property leased, loaned, or otherwise…