58.1-3300 - Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department.
§ 58.1-3300. Reassessment record; original filed in clerk's office; copies tocommissioner of the revenue and local board of equalization; recapitulationsheets to Department.
As soon as the persons, or officers, designated under the provisions ofArticle 6 (§ 58.1-3270 et seq.) herein have completed the reassessment, theyshall make two copies of such record, in the form in which the land books aremade out, and shall certify on oath that no assessable real estate is omittedand that there is no error on the face of such record. Such persons, orofficers, designated as aforesaid shall then file the original of suchreassessment in the office of the circuit court clerk of the city or county,who shall preserve the same in his office; and he or they shall deliver onecopy of such reassessment to the commissioner of the revenue of the city orcounty and one copy to the local board of equalization of such city orcounty. For cities having an additional court for the recordation of deeds,one extra copy of such reassessment, embracing real estate the conveyance ofwhich is required to be recorded in the clerk's office of such additionalcourt, shall be made and filed in such circuit court clerk's office.
Such persons or officers shall at the same time forward to the Department ofTaxation a copy of the recapitulation sheets of such reassessment.
In lieu of complying with the foregoing provisions of this section, theperson or persons appointed by the governing body to perform the annual orbiennial reassessment of real estate set forth in §§ 58.1-3251 and 58.1-3253shall sign the land book attesting to the valuations contained thereinresulting from such assessment.
(Code 1950, § 58-791; 1984, c. 675; 1985, c. 221.)