Section 58.1-2633 - Assessment by CommissionA. The Commission shall assess the value of the reported property subject to local taxation of each telegraph, telephone, water, heat, light and power company and electric supplier, except a pipeline transmission company taxed pursuant to § 58.1-2627.1, and shall assess the license tax levied hereon if such company is subject to the license tax under this article.B. Should any such person fail to make the reports required by this article on or before April 15 of each year, the Commission shall assess the value of the property of such person, and its gross receipts upon the best and most reliable information that can be obtained by the Commission.C. In making such assessment, the Commission may require such person or its officers and employees to appear with such documents and papers as the Commission deems necessary.Code 1950, §§ 58-582, 58-610; 1956, c. 69; 1968, c. 637; 1972, c. 813; 1984, c. 675; 1988, c. 899; 1999, c. 971.Amended by Acts 1999, c. 971.Amended by Acts 1988, c. 899.Amended by Acts 1984, c. 675.Amended by Acts 1972, c. 813.Amended by Acts 1968, c. 637.Amended by Acts 1956, c. 69.