58.1-3243 - Application of other provisions of Title 58.1.
§ 58.1-3243. Application of other provisions of Title 58.1.
The provisions of this title applicable to local levies and real estateassessment and taxation shall be applicable to assessments and taxationhereunder mutatis mutandis including, without limitation, provisions relatingto tax liens, boards of equalization and the correction of erroneousassessments and for such purposes the roll-back taxes shall be considered tobe deferred real estate taxes.
(Code 1950, § 58-769.15; 1971, Ex. Sess., c. 172; 1980, c. 241; 1983, c. 304;1984, c. 675.)